Modern Artifacts can produce keepsakes that will be sold for $210 each. Nondepreciation fixed costs are $3,600 per year, and variable costs are $190 per unit. The initial investment of $9,500 will be depreciated straight-line over its useful life of five years to a final value of zero, and the discount rate is 10%.

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? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)

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

d) 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.)

e) What is the degree of operating leverage for the firm for the NPV break-even points when the tax rate is 0% and when the tax rate is 20%? (Round intermediate calculation to the nearest whole number. Round your answers to 2 decimal places.)