Problem 10-11 Break-Even Analysis (LO3) Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for 5100 . The materials cost for a standard diamond is $40. The fixed costs incurred each year for factory upikeep and odministrative expenses are $208,000. The machinery costs $1.7 million and is depreciated straight-line over to years to a salvage value of zero. a. What is the accounting breakeven level of sales in terms of number of diamonds sold? (Do not round intermediate calculations.) b. What is the NPV break-even level of diamonds sold per year assuming a tas rate of 215 , ajloyear project life, and a discount rate of 12? (Do not round intermediate calculations. Round your answer to the nearest whole number)