Wettway Sailboat Corporation is considering whether to launch its new Margo$-$class

sailboat. The selling price will be $$41,000$ per boat. The variable costs will be about half

that, or $$20,000$ per boat, and fixed costs will be $$465,000$ per year.

The total investment needed to undertake the project is $$3,100,000.$ This amount will be

depreciated straight$-$line to zero over the $5-$year life of the equipment. The salvage value

is zero, and there are no working capital consequences. Wettway has a required return

of $11$ 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 $21$ percent. $($Do not round intermediate

calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$