Modern Artifacts can produce keepsakes that will be sold for $60 each. Nondepreciation fixed costs are $1,400 per year and variable costs are $30 per unit. a. If the project requires an initial investment of $5,000 and is expected to last for 5 years and the firm pays no taxes. The initial investment will be depreciated straight- line over 5 years to a final value of zero, and the discount rate is 12%, what are the accounting and NPV break-even levels of sales? (Do not round intermediate . calculations. Round your answers to the nearest whole number.) Accounting break-even levels of 80 units sales NPV break-even levels of sales units b. What will be the accounting and NPV break-even levels of sales, if the firm's tax rate is 35%? (Do not round intermediate calculations. Round your answers to the nearest whole number.) Accounting break-even levels ofunits sales NPV break-even levels of sales