Modern Artifacts can produce keepsakes that will be sold for $76 each. Non-depreciated fixed costs are $1,040 per year and variable costs are $57 per unit.

a. If the project requires an initial investment of $2,810 and is expected to last for 6 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 6 years to a final value of zero, and the discount rate is 9%. (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 $