A project has the following estimated data: price = $76 per unit; variable costs = $43.32 per unit; fixed costs = $5,900; required return = 14 percent; initial investment = $7,000; life = seven 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?