Dime-a-Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $270. The materials cost for a synthetic diamond is $210. The fixed costs incurred each year for factory upkeep and administrative expenses are $2,750,000. The machinery costs $1.51 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%?

Note: Do not round intermediate calculations. Round your final answer to the nearest whole number.