You are considering a new product launch. The project will cost $$780,000,$ have a $4-$year life, and have no salvage value; depreciation is straight$-$line to zero. Sales are projected at $480$ units per year, price per unit will be $$18,400,$ variable cost per unit will be $$14,900,$ and fixed costs will be $$760,000$ per year. The required return on the project is $14$ percent, and the relevant tax rate is $21$ percent.

a$.$ The unit sales, variable cost, and fixed cost projections given above are probably accurate to within $+-10$ percent. What are the upper and lower bounds for these projections? What is the base$-$case NPV$?$ What are the best$-$case and worst$-$case scenarios? $($A negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your NPV answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[,$Upper bound,Lower bound$],[$Unit sales,,$528,,432],[$Variable cost per unit,$$,16,390,$$$,13,410],[$Fixed costs,$$,836,000,$$$,684,000]]$

$\backslash$table$[[$Base$-$case,$],[$Best$-$case,$],[$Worst$-$case,$]]$

b$.$ Calculate the sensitivity of your base$-$case NPV to changes in fixed costs. $($A negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

c$.$ What is the accounting break$-$even level of output for this project? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.\frac{?}{{?}_{\frac{?}{?}}NP}\frac{V}{\frac{?}{{?}_{\frac{?}{?}}}}FC$

c$.$ Accounting break$-$even

$\backslash$table$[[,]]$