2. 11.2 Break-even analysis Given the base-case projections in the previous problem, what are the cash, accounting and financial break-even sales levels for this project? Ignore taxes in answering. A project under consideration costs $750 000, has a five-year life and has no salvage value. Depreciation is straight-line to zero. The required return is 17 per cent and the tax rate is 30 per cent. Sales are projected at 500 units per year. Price per unit is $2 500, variable cost per unit is $1 500 and fixed costs are $200 000 per year.