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.

Ignoring the effect of taxes, what is the accounting break-even quantity? (Round your answer to 2 decimal places. (e.g., 32.16))

What is the cash break-even quantity? (Round your answer to 2 decimal places. (e.g., 32.16))

What is the financial break-even quantity? (Round your answer to 2 decimal places. (e.g., 32.16))