Modern Artifacts can produce keepsakes that will be sold for $270 each. Nondepreciation fixed costs are $4,800 per year, and variable costs are $250 per unit. The initial investment of $12,500 will be depreciated straight-line over its useful life of five years to a final value of zero, and the discount rate is 10%.

1. What is the accounting break-even level of sales if the firm pays no taxes?

2. What is the NPV break-even level of sales if the firm pays no taxes? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)

3. What is the accounting break-even level of sales if the firms tax rate is 20%?

4. What is the NPV break-even level of sales if the firms tax rate is 20%? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)