We are evaluating a project that costs $670,000, 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 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 35 percent, and we require a return of 18 percent on this project. a. Calculate the accounting break-even point. b-1 Calculate the base-case cash flow and NPV. b-2 What is the sensitivity of NPV to changes in the sales figure? b-3 Calculate the change in NPV if sales were to drop by 500 units. c. What is the sensitivity of OCF to changes in the variable cost figure?