We are evaluating a project that costs $$768,000,$ has a six$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $57,000$ units per year. Price per unit is $$60,$ variable cost per unit is $$40,$ and fixed costs are $$768,000$ per year. The tax rate is $25$ percent, and we require a return of $15$ percent on this project.

a$.$ Calculate the accounting break$-$even point.

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

Note: 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?

Note: Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.$ b$-3.$ Calculate the change in NPV if sales were to drop by $500$ units.

Note: Enter your answer as a positive number. Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

c$.$ What is the sensitivity of OCF to changes in the variable cost figure?

Note: 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,$44,800\mathrm{.}00,$units,$],[$b$-1.$ Cash flow$],[$NPV$,-,,-],[$b$-2.\frac{?}{{?}_{\frac{?}{?}}NP}\frac{V}{\frac{?}{{?}_{\frac{?}{?}}}}Q$