(Please show all steps including formulas and calculator operations. Please no excel. Please be available for help.)

Lindows limes invested $600,000 to develop a new, home seized lime juice machine. The variable costs were $30 per unit and fixed costs were $100,000. This project is expected to take 4 years to become marketable. The juice machines are expected to sell for $60 per package. The projects cost of capital is 15%

a) What is the projects financial break-even point in units?

b) Once the juice machines have been on the market, people love them and there has been a 20% increase in sales. What is the percent change in OCF after the first year of sales?

(Please show all steps including formulas and calculator operations. Please no excel. Please be available for help.)