Dime a Doen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $100. The material cost of a standard diamond is $40. The fixed costs incurred each year for factory upkeep and administrative expe are $220,000. The machinery costs $1.4 million and is depreciated straight-line over 10 years to a salvage value of zer a. What is the accounting break-even level of sales in terms of the number of diamonds sold? Note: Do not round intermediate calculations. b. What is the NPV break-even level of sales assuming a tax rate of 21%, a 10 -year project life, and a discount rate of 10% ? Note: Do not round intermediate calculations. Round your answer up to the