A project has the following estimated data: price = $65 per unit; variable costs = $48 per unit; fixed costs = $20,400; required return = 12%; initial investment = $27,900; life = four years. Ignoring the effect of taxes, what is the accounting break-even quantity? (Round the final answer to 2 decimal places.) Break-even quantity What is the cash break-even quantity? (Round the final answer to 2 decimal places.) Break-even quantity What is the financial break-even quantity? (Do not round intermediate calculations. Round the final answer to 2 decimal places.) Break-even quantity What is the degree of operating leverage at the financial break-even level of output? (Do not round intermediate calculations. Round the final answer to 3 decimal places.) DOL