Calculating Break$-$Even $[$ LO$3]$ A project has the following estimated data: Price $=$$$53$ per unit; variable costs $=$$$22$ per unit; fixed costs $=$$$31,460$; required return $=12$ percent; initial investment $=$$$46,200$; life $=$ four years. Ignoring the effect of taxes, what is the accounting break$-$even quantity? The cash break$-$even quantity? The financial break$-$even quantity? What is the degree of operating leverage at the financial break$-$even level of output?