A project has the following estimated data: Price $=$ $$60$ per unit; variable costs $=$ $$37$ per unit; fixed costs $=$ $$21,500$; required return $=12$ percent; initial investment $=$ $$18,000$; 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$.,32\mathrm{.}161.)$