Tom is evaluating a project that costs $$3,500,000,$ has a five$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $125,000$ units per year, price per unit is $$65,$ variable cost per unit is $$40,$ and fixed costs are $$2$ million per year. The tax rate is $21\%,$ and the required rate of return on the project is $10\%.$

Calculate the annual operating cash flow for the project. $($Round to $2$ decimals$)$

Calculate the NPV for the project. $($Round to $2$ decimals.$)$

Calculate the accounting break$-$even number of units for the project. $($Round to $2$ decimals.$)$