Modern Artifacts can produce keepsakes that will be sold for $190 each. Nondepreciation fixed costs are $3,200 per year, and variable costs are $170 per unit. The initial investment of $8,500 will be depreciated straight-line over its useful life of five years to a final value of zero, and the discount rate is 10%.

What is the accounting break-even level of sales if the firm pays no taxes?

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

What is the accounting break-even level of sales if the firms tax rate is 20%?

What is the NPV break-even level of sales if the firms tax rate is 20%? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)