Equilibrium Inc. is considering a new project with the characteristics, as shown below:

Sales price per unit sold = $43.30

Variable costs per unit produced and sold = $10.60

Annual fixed costs = $446,000

Annual depreciation of the production equipment = $133,000

Corporate tax rate = 23%

The company uses 15 percent for the annual discount rate of this project. The initial cost of the production equipment required for this project is $931,000. The project will end in 7 years. The production equipment will be depreciated according to the straight-line method over the life of the project. It will have no salvage value at the end of the project and will therefore not even get sold.

a. Calculate the accounting break-even sales volume (i.e., the number of units to be sold) for this project. (Do not round your intermediate calculations and only round your final answer to 2 decimal places, e.g., 32.16.)

b. Calculate the financial break-even sales volume for this project. (Do not round your intermediate calculations and only round your final answer to 2 decimal places, e.g., 32.16.)