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 $1.5 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.