We are evaluating a project that costs $832,000, has an eight-year life, and has no salvage value. Assume that depreciation is straight-ine to zero over the life of the project. Sales are projected at 40,000 units per year Price per unit is $40, variable cost per unit is $15, and fixed costs are $700,000 per year. The tax rate is 35 percent, and we require a return of 18 percent on this project. a-1 Calculate the accounting break-even point. (Do not round intermediate calculations. Round your answer to the nearest whole number, e.g., 32.) Break-even point 28000 units a-2 What is the degree of operating leverage at the accounting break-even point? (Do not round intermediate calculations. Round your answer to 3 decimal places, e.g., 32.161.) DOL 6.731