We are evaluating a project that costs $$804,000,$ has a life of$15$ years, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $143,000$ units per year. Price per unit is $$36,$ variable cost per unit is $$26,$ and fixed costs are $$817,668$ per year. The tax rate is $24$ percent, and we require a return of $14$ percent$$on this project. $1$a$.$ Calculate the accounting break$-$even point. $1$b$.$ What is the degree of operating leverage at the accounting break$-$even point?$$