Mod Inc. sells parts for $100 each. Fixed costs are $1,500 per year and variable costs are $75 per unit. If the initial investment is $7,000 and is expected to last for 7 years and the firm pays 40% taxes, what is the accounting and economic break-even level of sales respectively? The initial investment will be depreciated straight-line over 7 years to a final value of zero, and the discount rate is 10%.