A company is considering manufacturing a new product. This new product is expected to sell at a price of $633 per Unit. The variable cost associated with this product is $280 per Unit. The anticipated fixed cost is $442003 per year. This new product requires an initial investment of $418067 for the purchase of machinery. The machinery will be depreciated using straight-line method to a value of zero over 3 years. Calculate the number of units to be sold per year to achieve Accounting Break-Even. If your answer is a fraction then round it up to the nearest higher integer. (Do not use the $ sign, comma, or any other text in your answer.) QUESTION 2 An asset used in a 4-year project is depreciated to zero over 5-years time period using the straight-line depreciation method. This asset has an acquisition cost of $276923 and will be sold for $103554 at the end of the project (which occurs 4-years from now). If the relevant tax rate is 25 percent, what is the after-tax salvage value for this asset? (Do NOT put a $ sign, comma or any other text in the answer. Round your answer to the 2 decimal places)