We are evaluating a project that costs $$670,000,$ has a life of $5$ years, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $59,000$ units per year. Price per unit is $$44,$ variable cost per unit is $$24,$ and fixed costs are $$760,000$ per year. The tax rate is $23$ percent, and we require a return of $16$ percent on this project.

a$.$ Calculate the accounting break$-$even point. $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

b$-1.$ Calculate the base$-$case cash flow and NPV$.($Do not round intermediate calculations and round your NPV answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$-2.$ What is the sensitivity of NPV to changes in the sales figure? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

c$.$ What is the sensitivity of OCF to changes in the variable cost figure? $($A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

$\backslash$table$[[$a$.$ Break$-$even point,,$40,200],[$b$-1.$ Cash flow,units,$],[$b$-1.$ NPV$,,],[$b$-2.\frac{?}{{?}_{\frac{?}{?}}NPV}\frac{\text{I}}{{?}_{\frac{?}{?}}}Q,,],[$c$.\frac{?}{{?}_{\frac{?}{?}}OC}\frac{F}{\frac{?}{{?}_{\frac{?}{?}}}}VC,,]]$