Sensitivity Analysis and Break-Even [LO1,3] We are evaluating a project that costs $724,000, has an eight-year life, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 90,000 units per year. Price per unit is $43, variable cost per unit is $29, and fixed costs are $780,000 per year. The tax rate is 35 percent, and we require a 15 percent return on this project. a. Calculate the accounting break-even point. What is the degree of operating leverage at the accounting break-even point