ces We are evaluating a project that costs $818,000, has a life of 11 years, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 97,000 units per year. Price per unit is $41, variable cost per unit is $21, and fixed costs are $825,362 per year. The tax rate is 23 percent, and we require a return of 11 percent on this project. 1a. Calculate the accounting break-even point. Break-even point 1b. What is the degree of operating leverage at the accounting break-even point? DOL