We are evaluating a project that costs $343,000, has an eightyear life, and has no salvage value. Assume that depreciation is straight-irne to zero over the life of the project. Sales are projected at 62,000 units per year. Price per unit is $40, variable cost per unit is $20, and xed costs are $025,000 per year. The tar-r rate is 35 percent, and we require a return of 20 percent on this project. a. Calcuiate the accounting break-even point. [Do not round intermediate calculations and round your nal answer to nearest whole number [e.g., 32].] Breakeven point units b-1 Cajcuiate the base-case cash ow and NP'v'. {Do not round intermediate calculations and round your tilP'iiIr answer to 2 decimal places [e.g., 3116].} Cash flow NP]! BEEF-t b-E What is the sensitivity of l~lF"'I.u|r to changes in the sales gure? [Do not round intermediate calculations and round your nal answer to 3 decimal places [e.g., 32.151].] MFVIEQ 5 b-3 Calculate the change in NP'v' 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., 3116].] NW muld'iICIictr a: sefectjdecreaseincrease by 5 c. What is the sensitivity of DCF to changes in the variable cost figure? {Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your final answer to nearest whole number {e.g., 32].} MCFIMUC 15