Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $220. The materials cost for a synthetic diamond is $160. The fixed costs incurred each year for factory upkeep and administrative expenses are $2,000,000. The machinery costs $1.36 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?

b. What is the NPV break-even level of sales assuming a tax rate of 35%, a 10-year project life, and a discount rate of 12%? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)