A company sells Gizmos to consumers at a price of $$90$ per unit. The costs to produce Gizmos is $$38$ per unit. The company will sell $14,000$ Gizmos to consumers each year. The fixed costs incurred each year will be $$180,000.$ There is an initial investment to produce the goods of $$3,800,000$ which will be depreciated straight line over $11$ year life of the investment to a salvage value of $$0.$ The opportunity cost of capital is $9\%$ and the tax rate is $31\%.$

A$.$ What is operating cash flow each year?

B$.$ Using an operating cash flow of $485,210\mathrm{.}91$ each year, what is the NPV of this project?

C$.$ Given a net present value of $$-498,047\mathrm{.}3,$ should the company accept or reject this project?

D$.$ Find the net present value break$-$even level of units sold. Round your answer to the nearest whole unit