A process for producing the mosquito repellant Deet has an initial investment of $240,000 with annual costs of $60,000. Income is expected to be $90,000 per year.

What is the annual breakevenproduction quantity for both payback periods if net profit, that is, income minus cost, is $10 per gallon? (Consider the rounded values of years calculated in part a. Also, round your answer to the nearest integer.)

When i = 0%, the annual breakeven production quantity is determined to be_______ gallons per year.

When i = 12%, the annual breakeven production quantity is determined to be _______ gallons per year.