Modern Artifacts can produce keepsakes that will be sold for $76 each. Non-depreciated fixed costs are $940 per year and variable costs are $48 per unit.

a.	If the project requires an initial investment of $2,940 and is expected to last for 8 years and the firm pays no taxes, what are the accounting and NPV break-even levels of sales? The initial investment will be depreciated straight-line over 8 years to a final value of zero, and the discount rate is 14%. (Round your answers to the nearest whole dollar.)
	Accounting break-even sales level $
	NPV break-even sales level $

b.	How do your answers change if the firm's tax rate is 40%? (Round your answers to the nearest whole dollar.)
	Accounting break-even sales level $
	NPV break-even sales level $