We are examining a new project. We expect to sell $5,500$ units per year at $$69$ net cash flow apiece for the next $10$ years. In other words, the annual operating cash flow is projected to be $$69\backslash$times $5,500=$ $$379,500.$ The relevant discount rate is $17$ percent and the initial investment required is $$1,540,000.$

a$.$ What is the base$-$case NPV$?($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ After the first year, the project can be dismantled and sold for $$1,260,000.$ If expected sales are revised based on the first year$$s performance, below what level of expected sales would it make sense to abandon the project? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$