WellyFish is a seafood company supplying crayfish to Wellington's local restaurants. The company has the following information: Sales price per unit $43 Variable costs per unit $10.45 Fixed costs per year $435,000 Depreciation per year $130,000 Tax rate 30% The discount rate for the company is 15 percent, the initial investment in equipment is $910,000, and the project's economic life is seven years. Assume the equipment is depreciated on a straight-line basis over the project's life. a. What is the accounting break-even level for the project? b. What is the financial break-even level for the project?