A company is wondering if a new7-year project (with the relevant information below) is worth it.

Each unit can be sold for	=	$43.60
Each unit can be produced for	=	$10.75
Additional total fixed costs (i.e., regardless of # of units produced) per year	=	$458,000
Production equipment can be bought for	=	$952,000
Depreciation of the production equipment, per year	=	$136,000
Company's income tax rate	=	21%

In addition, the discount rate appropriate for the project's level of risk is13 percent per year. The production equipment followsstraight-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., 32.16.)

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., 32.16.)