Dime-a-Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $190. The materials cost for a synthetic diamond is $130. The fixed costs incurred each year for factory upkeep and administrative expenses are $1,550,000. The machinery costs $1.27 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