We are evaluating a project that costs $$900,000,$ has an $13-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $101,000$ units per year. Price per unit is $$41,$ variable cost per unit is $$26,$ and fixed costs are $$914,400$ per year. The tax rate is $33$ percent, and we require a $12$ percent return on this project. $$ Requirement $1$: $($a$)$Calculate the accounting break$-$even point. $($Do not round your intermediate calculations.$)($Click to select$)62,960$ units$64,475$ units$65,575$ units$60,960$ units$66,575$ units$($b$)$ What is the degree of operating leverage at the accounting break$-$even point? $($Do not round your intermediate calculations.$)($Click to select$)1\mathrm{.}1761\mathrm{.}07814\mathrm{.}20814\mathrm{.}10814\mathrm{.}308$ Requirement $2$: $($a$)$Calculate the base$-$case cash flow. $($Do not round your intermediate calculations.$)($Click to select$)$$$185,353$$$425,248$$$405,248$$$175,353$$$445,248($b$)$Calculate the NPV$.($Do not round your intermediate calculations.$)($Click to select$)$$$1,831,602$$$175,353$$$1,841,602$$$1,821,602$$$185,353($c$)$ What is the sensitivity of NPV to changes in the sales figure? $($Do not round your intermediate calculations.$)($Click to select$)$$$64\mathrm{.}557$$$64\mathrm{.}657$$$64\mathrm{.}457$$$18\mathrm{.}019$$$18\mathrm{.}219($d$)$ What your answer tells you about a $500-$unit decrease in projected sales? $($Do not round your intermediate calculations.$)($Click to select$)-$$$32,278\mathrm{.}33-$$$175,353-$$$33,278\mathrm{.}33-$$$31,278\mathrm{.}33-$$$174,353$ Requirement $3$: $($a$)$ What is the sensitivity of OCF to changes in the variable cost figure? $($Do not round your intermediate calculations.$)($Click to select$)$$$66,670$$$-66,575$$$68,670$$$-65,575-$$$67,670($b$)$ What your answer tells you about a $$1$ decrease in estimated variable costs? $($Do not round your intermediate calculations.$)($Click to select$)$$$66,670$$$68,670$$$67,670$$$66,575$$$67,575$