A project has the following estimated data: price $=$ $$74$ per unit; variable costs $=$ $$53$ per unit; fixed costs $=$ $$21,300$; required return $=12\%$; initial investment $=$ $$28,800$; 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