We are evaluating a project that costs$$924,000,$ has a six$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $130,000$ units per year. Price per unit is $$34\mathrm{.}00,$ variable cost per unit is $$19,$ and fixed costs are $$800,000$ per year. The tax rate is $35$ percent, and we require a $15$ percent return on this project.a$.$ Calculate the accounting break$-$even point. What is the degree of operating leverage at the accounting break$-$even point?b$.$ Calculate the base$-$case cash flow and NPV$.$ What is the sensitivity of NPV to changes in the sales figure? Explain what your answer tells you about a $500-$unit decrease in projected sales.c$.$ What is the sensitivity of OCF to changes in the variable cost figure? Explain what your answer tells you about a $$1$ decrease in estimated variable costs.