Crane's Candles will be producing a new line of dripless candles in the coming years and has the choice of producing the candles in a large factory with a small number of workers or a small factory with a large number of workers. Each candle will be sold for $$10.$ If the large factory is chosen, the cost per unit to produce each candle will be $$2\mathrm{.}80.$ The cost per unit will be $$7\mathrm{.}60$ in the small factory. The large factory would have fixed cash costs of $$2\mathrm{.}4$ million and a depreciation expense of $$300,000$ per year, while those expenses would be $$470,000$ and $$100,000,$ respectively in the small factory.

Calculate the accounting operating profit break$-$even point for both factory choices for Crane's Candles. $($Round answers to nearest whole units, eg$.152.)$

The accounting break$-$even point for large factory is units and for small factory is