You are considering a new product launch in UK$.$ The project will cost $200,000$ S$,$ have a four year life, and have no salvage value; depreciation is straight line to zero. Sales are projected at $120$ units per year; price per year will be $6,000$$$,$ variable cost per unit will be $4,500$$$,$ and fixed costs will be $50,000$$ per year. The required return on the project is $20\%,$ and the relevant tax rate is $25\%.$

a$)$ What is the cash break$-$even, accounting break$-$even and financial break$-$even level of output for base year? How do you interpret your results for case?