Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for S120 The materials cost for a standard diamond is S40_ The fixed costs incurred each year for factory upkeep and administrative expenses are S212,OOO_ The machinery costs S2_2 million and is depreciated straight-line over 10 years to a salvage value of zero. What is the NPV break-even level of diamonds sold per year assuming a tax rate of 40%, a 10-year project life, and a discount rate of 12%? Break-even sales diamonds per year