Print3D can produce its new personal 3D printer that will be sold for $500 each. The fixed costs are $70,000 per year and variable costs are $400 per unit. The project requires an initial investment of $300,000 and is expected to last for 10 years, and the firm pays no taxes. Assume the initial investment will be depreciated straight-line over 10 years, corporate tax is 30%, and the cost of capital is 12%.

What is the accounting break-even level of sales?

What is the economic break-even level of sales?