A company is wondering if a new $7-$year project $($with the relevant information below$)$ is

worth it$.$

Each unit can be sold for

Each unit can be produced for

Additional total fixed costs $($i$.$e$.,$ regardless of # of units

produced$)$ per year

Production equipment can be bought for

$=$$$43\mathrm{.}30$

$=$$$10\mathrm{.}60$

$=$$$446,000$

$=$$$931,000$

$=$$$133,000$

$=23\%$

In addition, the discount rate appropriate for the project's level of risk is $15$ percent per

year. The production equipment follows straight$-$line depreciation method over the

project's $7-$year life, and will be worthless at the end of the project.

a$.$ In order to break even in the "accounting" sense, the company would need to sell

units each year. $($Do not round your intermediate calculations and only round your

final answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ In order to break even in the "financial" sense, the company would need to sell

units each year. $($Do not round your intermediate calculations and only round your

final answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$