We are evaluating a project that costs $864,000, has an eight-year life, and has no salvage value. Assume that depreciation is straightline to zero over the life of the project. Sales are projected at 71,000 units per year. Price per unit is $49, variable cost per unit is $33, and fixed costs are $765,000 per year. The tax rate is 35%, and we require a 10% return on this project. a-1. Calculate the accounting break-even point. (Round the final answer to 2 decimal places.) Break even point units a-2. What is the degree of operating leverage at the accounting break-even point? (Round the final answer to 3 decimal places.) DOL b-1. Calculate the base-case cash flow and NPV. (Round the final NPV answers to 2 decimal places. Omit \$ sign in your response.) b-2. What is the sensitivity of NPV to changes in the sales figure? (Do not round intermediate calculations. Round the final answer to 3 decimal places. Omit $ sign in your response.) NPV/Q$ c. What is the sensitivity of OCF to changes in the variable cost figure? (Negative answers should be indicated by a minus sign. Omit $ sign in your response.) OCF/VC$