Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $$100.$ The materials cost for a standard diamond is $$40.$ The fixed costs incurred each year for factory upkeep and administrative expenses are $$219,000.$ The machinery costs $$1\mathrm{.}5$ 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 $14\%?($Do not round intermediate calculations. Round your answer to the nearest whole number.$)$ Break$-$even sales $*$PLEASE USE FIGURES FROM PROBLEM, AND SHOW WORK. PLEASE : Do not round intermediate calculations. Round your answer to the nearest whole number and give that as final answer to be selected for best answer. Ty$.$