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11.9 Calculating Break-Even A project has the following estimated data: price = $54 per unit; variable costs = $36 per unit; fixed costs = $19,300; required return = 12 percent; initial investment = $26,800; life = four years. Ignoring the effect of taxes, what is the accounting break-even quantity? The cash break-even quantity? The financial break-even quantity? What is the degree of operating leverage at the financial break- even level of output