Assume there are no taxes for this question. The firm's output sells for $$35$ per unit, variable costs are $$17$ per unit, depreciation is $$1000$ per year, and fixed costs are $$650$ per year.

a$.$ Calculate the accounting break$-$even level of output. $($Be sure to define this break$-$even point.$)$

b$.$ Suppose the initial investment is $$5000,$ salvage value is $0,$ and the project has a $5-$year life. If the discount rate is $10\%,$ calculate the financial break$-$even level of output. $($Again$,$ be sure to define this break$-$even point$).$