We are evaluating a project that costs $$560,400,$ has a six$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $80,000$ units per year. Price per unit is $$38,$ variable cost per unit is $$24,$ and fixed costs are $$680,000$ per year. The tax rate is $22$ percent, and we require a return of $10$ percent on this project.

a$-1.$

Calculate the accounting break$-$even point. $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

a$-2.$ What is the degree of operating leverage at the accounting break$-$even point? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

b$-1.$ Calculate the base$-$case cash flow and NPV$.($Do not round intermediate calculations. Round your cash flow answer to the nearest whole number, e$.$g$.,32.$ 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 quantity sold? $($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?