Company can produce keep$-$sakes that will be sold for $$80$ each. Non$-$depreciated fixed costs are $$1,000$ per year and variable costs are $$60$ per unit. a$.$If the project requires an initial investment of $$3,000$ and is expected to last for $5$ years and the firm pays no taxes, what are the accounting and NPV break$-$even levels of sales? The initial investment will be depreciated straight$-$line over $5$ years to a final value of zero, and the discount rate is $10\%.$b$.$How do your answers change if the firm$$s tax rate is $40\%?$