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GIPTA is planning to create agendas for 2022 which will be sold for $60 per unit. The production requires an initial investment of $5,000 which will be depreciated straight-line during its 5-year useful life to a final value of zero. Production fixed costs are assumed to be $1,400 and have no depreciation; and the variable costs are predicted to be $30 per agenda. Assume that the discount rate is 12%. (For all the requirements, do not round intermediate calculations. Round your answer to the nearest whole number.) a. Calculate the accounting break-even level of sales. Assume that GIPTA pays no taxes. b. Calculate the NPV break-even level of sales. Assume that GIPTA pays no taxes. c. Calculate the accounting break-even level of sales. Assume that GIPTA pays 20% tax. d. Calculate the NPV break-even level of sales. Assume that GIPTA pays 20% tax