Modern Artifacts can produce keepsakes that will be sold for $$75$ each. Non$-$depreciated fixed costs are $$950$ per year and variable

costs are $$48\mathrm{.}75$ per unit.

a$.$ If the project requires an initial investment of $$2,900$ and is expected to last for $8$ 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 $8$ years to a final value of

zero, and the discount rate is $13\%.($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.$)$