GIPTA is planning to create agendas for 2022 which will be sold for $80 per unit. The production requires an initial investment of $3,000 which will be depreciated straight-line during its 5-year useful life to a final value of zero. Production fixed costs are assumed to be $1,200 and have no depreciation; and the variable costs are predicted to be $60 per agenda. Assume that the discount rate is 10%. (For all the requirements, do not round intermediate calculations. Round your answer to the nearest whole number.) a. Calculate the accounting break-even level of sales. Assume that GIPTA pays no taxes. b. Calculate the NPV break-even level of sales. Assume that GIPTA pays no taxes. c. Calculate the accounting break-even level of sales. Assume that GIPTA pays 35% tax. d. Calculate the NPV break-even level of sales. Assume that GIPTA pays 35% tax.