The Marvel Mfg. Company is considering whether or not to construct a new robotic production facility. The cost of this new facility is $618,000 and it is expected to have a six-year life with annual depreciation expense of $103,000 and no salvage value. Annual sales from the new facility are expected to be 2,020 units with a price of $970 per unit. Variable production costs are $560 per unit, and fixed cash expenses are $76,000 per year.

A. Find the accounting and the cash break-even units of production.

B. Will the plant make a profit based on its current expected level of operations?

C. Will the plant contribute cash flow to the firm at the expected level of operations?