A company is wondering if a new $8-$year project $($with the relevant information below$)$ is worth it$.$

Each unit can be sold for $=$ $$44\mathrm{.}10$

Each unit can be produced for $=$ $$11\mathrm{.}00$

Additional total fixed costs $($i$.$e$.,$ regardless of # of units produced$)$ per year $=$ $$478,000$

Production equipment can be bought for $=$ $$936,000$

Depreciation of the production equipment, per year $=$ $$117,000$

Company's income tax rate $=21\%$

In addition, the discount rate appropriate for the project's level of risk is $13$ percent per year. The production equipment follows straight$-$line depreciation method over the project's $8-$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$.,32\mathrm{.}16.)$