Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamon can be sold for $100. The materials cost for a standard diamond is $40. The fixed cost incurred each year for factory upkeep and administrative expenses are $208,000. Th machinery costs $1.7 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 6300 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 answer to the nearest whole number.) Break-even sales