We are evaluating a project that costs $$702,000,$ has a life of$14$ years, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $121,000$ units per year. Price per unit is $$38,$ variable cost per unit is $$21,$ and fixed costs are $$711,828$ per year. The tax rate is $25$ percent, and we require a return of $15$ percent$$on this project.

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$1$a$.$ Calculate the accounting break$-$even point.