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 = $77 per unit

variable costs = $28.49 per unit

fixed costs = $6,600

required return = 11 percent

initial investment = $12,000

life = seven years

depreciable life = seven years, straight-line.

Required:

(a)	What is the accounting break-even quantity? (Do not round your intermediate calculations.)
	(Click to select) 171 136 188 205 162

(b)	What is the cash break-even quantity? (Do not round your intermediate calculations.)
	(Click to select) 136 109 129 122 171

(c)	What is the financial break-even quantity? (Do not round your intermediate calculations.)
	(Click to select) 227 170 208 151 189

(d)	What is the degree of operating leverage at the financial break-even level of output? (Do not round your intermediate calculations.)
	(Click to select) 1.5937 1.178 0.9701 3.5917 1.8016