We are evaluating a project that costs $$836,000,$ has an $9-$year life, and has no solvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $137,000$ units per year. Price per unit is $$44,$ variable cost per unit is $$27,$ and fixed costs are $$845,196$ per year. The tax rate is $34$ percent, and we require a $17$ percent return on this project.

Requirement $1$: Break$-$Even

$($a$)$Calculate the accounting break$-$even point. $($Do not round your intermediate calculations.$)$

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$($b$)$What is the degree of operating leverage at the accounting break$-$even point? $($Do not round your intermediate calculations.$)$

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Requirement $2$: Base$-$Case