Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $160. The materials cost for a standard diamond is $60. The fixed costs Incurred each year for factory upkeep and administrative expenses are $218,000. The machinery costs $21 million and is depreciated straight line over 10 years to a salvage value of zero. a What is the accounting break-even level of sales in terms of number of diamonds sold? Break-even sales b. What is the NPV break-even level of sales assuming a tax rate of 40%, a 10-year project life, and a discount rate of 12%? (Do not round Intermediate calculations. Round your answer to the nearest whole number) Break-even sales