Modern Artifacts can produce keepsakes that will be sold for $80 each. Nondepreciation fixed costs are $1,200 per year, and variable costs are $60 per unit. The initial investment of $3,000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 10%.

(For all the requirements, do not round intermediate calculations. Round your answer to the nearest whole number.)

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

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

c. What is the accounting break-even level of sales if the firm's tax rate is 35%?

d. What is the NPV break-even level of sales if the firm's tax rate is 35%?