3. Moder company can produce handbags that will be sold for $100 each. Non-depreciation fixed costs are S1000 per year, and variable costs are $60 per unit. The initial investment of S3000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 10%. a) What is the accounting break-even level of sales if the firm pays no taxes? b) What is the NPV break-even level of sales if the firm pays no taxes? c) What is the accounting break-even level of sales if the firm's tax rate is 35%? d) What is the NPV break-even level of sales if the firm's tax rate is 35%