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You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information: Sales price per abalone = $44.90 Variable costs per abalone = $11.40 Fixed costs per year = $510,000 Depreciation per year $105,000 Tax rate = 24% The discount rate for the company is 16 percent, the initial investment in equipment is $945,000, and the project's economic life is 9 years. Assume the equipment is depreciated on a straight-line basis over the project's life and has no salvage value. a. What is the accounting break-even level for the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. What is the financial break-even level for the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) units a. Accounting break-even level b. Financial break-even level units