We are evaulating a project that costs $$845,000,$ has an eight$-$year life, and has no salvage value. Assume the depreciation is straight$-$line to zero over the life of the project. Sales are projected at $51,000$ units per year. Price per unit is $$53,$ variable cost per unit is $$27$ and fixed costs are $$950,000$ per year. The tax rate is $22$ percent and we require a return of $10$ percent on this project. $1.$ Calculate the account break$-$even point? $2.$What is the Sensitivity of NPV to changes in the sales figure? Show your calculations?