We are evaluating a project that costs $924,000, has an eight-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 75,000 units per year. Price per unit is $46, variable cost per unit is $31, and fixed costs are $825,000 per year. The tax rate is 35 percent, and we require a 15 percent return on this project. a-1 Calculate the accounting break-even point. Break even point units a-2 What is the degree of operating leverage at the accounting break-even point? (Round your answer to 3 decimal places. (e.g., 32.161)) DOL b-1 Calculate the base-case cash flow and NPV. (Round your NPV answers to 2 decimal places. (e.g., 32.16)) Cash flow $ NPV/Q $ -------------------------------------------------------------------------------- b-2 What is the sensitivity of NPV to changes in the sales figure? (Do not round intermediate calculations and round your final answer to 3 decimal places. (e.g., 32.161)) NPV/Q $ c. What is the sensitivity of OCF to changes in the variable cost figure? (Negative amount should be indicated by a minus sign.) OCF/VC $