Given the following information:

Sales per unit: $80

VC per unit: $25

FC: $1,000,000

Tax rate: 21%

Rate: 10%

Equipment costs: $800,000 Machine life: 5 years

Depreciation: straight-line

Calculate the equivalent annual cost of the machine. (Round to 2 decimals)

Calculate the financial break-even number of units for the project. (Round to 2 decimals)

Calculate the accounting break-even number of units for the project. (Round to 2 decimals)