Modern Artifacts can produce keepsakes that will be sold for $70 each. Nondepreciation fixed costs are $2,000 per year, and variable costs are $35 per unit. The initial investment of $4,000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 10%.

Note: For all the requirements, do not round intermediate calculations. Round your answer up to the nearest whole unit.

1. What is the accounting break-even level of sales if the firm pays no taxes?
2. What is the NPV break-even level of sales if the firm pays no taxes?
3. What is the accounting break-even level of sales if the firm's tax rate is 40%?
4. What is the NPV break-even level of sales if the firm's tax rate is 40%?