A process for producing the mosquito repellant Deet has an initial investment of $175,000 with annual costs of $49,000. Income is expected to be $90,000 per year.

What is the annual breakeven production quantity for both payback periods if net profit, that is, income minus cost, is $10 per gallon?

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.