Modern Artifacts can produce keepsakes that will be sold for $$100$ each. Non$-$depreciated fixed costs are $$900$ per year and variable costs are $$75$ per unit.

a$.$ If the project requires an initial investment of $$2,880$ and is expected to last for $5$ 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 $5$ years to a final value of zero, and the discount rate is $13\%.($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 $