Modern Artifacts can produce keepsakes that will be sold for $95 each. Non-depreciated fixed costs are $1,200 per year and variable costs are $66.5 per unit. a. If the project requires an initial investment of $2,960 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 14%. (Round your answers to the nearest whole dollar.) b. How do your answers change if the firm's tax rate is 40% ? (Round your answers to the nearest whole dollar.)