A project has the following estimated data: Price $=$$$62$ per unit; variable costs $=$$$38$ per unit; fixed costs $=$$$23,000$; required return $=15$ percent; initial investment $=$$$27,000$; life $=$ three years $.$

a$.$ Ignoring the effect of taxes, what is the accounting break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ What is the cash break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

c$.$ What is the financial break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

d$.$ What is the degree of operating leverage at the financial break$-$even level of output? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

$\backslash$table$[[$a$.$ Accounting break$-$even quantity,$],[$b$.$ Cash break$-$even quantity,$],[$c$.$ Financial break$-$even quantity,$],[$d$.$ DOL,$]]$