Dime a Dozen Dlamonds makes synthetic dlamonds by treating carbon. Each diamond can be sold for $$160.$ The materlal cost of a

standard diamond is $$60.$ The fixed costs Incurred each year for factory upkeep and administrative expenses are $$218,000.$ The

machinery costs $$2\mathrm{.}1$ million and is depreclated straight$-$IIne over $10$ years to a salvage value of zero.

a$.$ What is the accounting break$-$even level of sales in terms of the number of diamonds sold?

Note: Do not round Intermedlate calculations.

b$.$ What is the NPV break$-$even level of sales assuming a tax rate of $21\%,$ a $10-$year project life, and a discount rate of $12\%?$

Note: Do not round Intermedlate calculations. Round your answer up to the nearest whole unit.

Answer is complete but not entirely correct.