A project has the following estimated data: price $=$ $$100$ per unit; variable costs $=$ $$40\mathrm{.}00$ per unit; fixed costs $=$ $$7,400$; required return $=15$ percent; initial investment $=$ $$10,000$; life $=$ six years. Ignore the effect of taxes.

a$.$ What is the accounting break$-$even quantity?

b$.$ What is the cash break$-$even quantity?

c$.$ What is the financial break$-$even quantity?

d$.$ What is the degree of operating leverage at the financial break$-$even level of output?