Randall's Ales & Porters S.A., is considering expanding into Costa Rica. As an incentive, Costa Rica agrees not to charge the company any taxes. The project has the following estimated data: price = $59 per unit variable costs = $28.91 per unit fixed costs = $5,300 required return = 8 percent initial investment = $8,000 life = five years depreciable life = five years, straight-line.

- What is the financial break-even quantity? (Do not round your intermediate calculations.)

- What is the degree of operating leverage at the financial break-even level of output? (Do not round your intermediate calculations.)