We are evaluating a project that costs $$1,140,000,$ has a ten$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $54,000$ units per year. Price per unit is $$50,$ variable cost per unit is $$29,$ and fixed costs are $$741,000$ per year. The tax rate is $23$ percent, and we require a return of $18$ percent on this project. a$.$Calculate the accounting break$-$even point. $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$b$-1.$Calculate the base$-$case cash flow and NPV$.($Do not round intermediate calculations and round your NPV answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$b$-2.$What is the sensitivity of NPV to changes in the sales figure? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$b$-3.$Calculate the change in NPV if sales were to drop by $500$ units. $($Enter your answer as a positive number. Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$c$.$What is the sensitivity of OCF to changes in the variable cost figure? $($A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$