Wettway Sailboat Corporation is considering whether to launch its new Margo$-$class sailboat. The selling price will be $$43,000$ per boat. The variable costs will be about half that, or $$22,000$ per boat, and fixed costs will be $$485,000$ per year.

The total investment needed to undertake the project is $$3,300,000.$ This amount will be depreciated straight$-$line to zero over the $7-$year life of the equipment. The salvage value is zero, and there are no working capital consequences. Wettway has a required return of $13$ percent on new projects.

$Q=\frac{FC+\frac{\text{O}\text{C}\text{F}-T_{C}D}{1-T_C}}{P-V}$

Use the above expression to find the cash, accounting, and financial break$-$even points for Wettway Sailboat. Assume a tax rate of $23$ percent. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[],[$Cash break$-$even$],[$Accounting break$-$even$],[$Financial break$-$even$]]$