per unit, and fixed cash expenses are $$85,000$ per year.

a$.$ Find the accounting and the cash break$-$even units of production.

b$.$ Will the plant make a profit based on its current expected level of operations?

c$.$ Will the plant contribute cash flow to the firm at the expected level of operations?

a$.$ The accounting break$-$even units of production is $|$ units. $($Round to the nearest whole number.$)$