You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information: Sales price per = $44.10 abalone Variable costs per = $11.00 abalone Fixed costs per year = $478,000 Depreciation per year = $117,000 Tax rate = 21% The discount rate for the company is 13 percent, the initial investment in equipment is $936,000, and the project's economic life is 8 years. Assume the equipment is depreciated on a straight-line basis over the project's life and has no salvage value. a. What is the accounting break-even level for the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. What is the financial break-even level for the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) units a. Accounting break-even level b. Financial break-even level units