A company is considering an investment in a new product with a $10-$year horizon $($product will be sold for $10$ years$).$ The upfront investment is $$5$ million and it is assumed to depreciate on a straight$-$line basis for $10$ years, with no residual value. Fixed costs are assumed to be $$700,000$ per year. The company estimates variable cost per unit $($v$)$ to be $$125$ and expects to sell each unit for $$400.$ There are no taxes and the required rate of return is $17\%$ per year. Assume that the investment would occur today, and all future cash$-$flows will occur at the end of each year beginning in one year.

For the following questions, give all answers ROUNDED UP to the next highest WHOLE unit $($ie $421\mathrm{.}2$ would be rounded to $422)$:

What is the annual accounting breakeven quantity? Blank $1.$ Fill in the blank, read surrounding text.

What is the annual cash break even quantity? Blank $2.$ Fill in the blank, read surrounding text.