The Rowena Rotor Co. has a new project costing $69.4 million with an estimated life of 4 years. Sales are projected to be 565,000 units with a sales price of $212 per unit and a variable cost of $169 per unit. Fixed costs will be $5.1 million. The firm's tax rate is 28% and their required return is 11.5%.

A. Calculate the accounting breakeven on this project.

B. Calculate the financial breakeven on this project.