Modern Artifacts can produce keepsakes that will be sold for $80 each. Nondepreciation fixed costs are $1,100 per year, and variable costs are $60 per unit. The initial investment of $4,000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 12%.

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

Accounting break-even level of sales ____units

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

NPV break-even level of sales____ units

c.What is the accounting break-even level of sales if the firm's tax rate is 40%?(Do not round intermediate calculations. Round your answer to the nearest whole number.)

Accounting break-even level of sales ___units

d.What is the NPV break-even level of sales if the firm's tax rate is 40%?(Do not round intermediate calculations. Round your answer to the nearest whole number.)

NPV break-even level of sales ____units