Smith Brothers has a choice of two projects. Project A has annual fixed costs of $1,500,000 while project B has annual fixed costs of $3m. Project A has depreciation and amortization of $300,000 and project B has depreciation and amortisation of $550,000. The possible projects are for the sale of computer keyboards. These keyboards will sell for $100 each. The variable costs for project A are $40 and $19 for project B. The EBIT of project A is $1,500,000 and the EBITDA of Project B is $4.2m.

Calculate the Cash Flow and Accounting Cross Over Level of Unit Sales