A company is producing a premium chocolate cake to be distributed to supermarkets and restaurants. The sales price for each cake is $$35,$ the variable costs per unit is $$7\mathrm{.}50,$ total annual fixed costs is $$350,000,$ the tax rate is $24\%,$ and the discount rate is $12\%.$ The initial investment in baking equipment is $$630,000$ and it has $7$ years useful life, which is the same as the project life. The company is using a simplified straight$-$line depreciation method.

a$)$ Calculate the accounting break$-$even point for the project.

b$)$ Calculate the financial break$-$even point for the project.