You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information:

Sales price per abalone $=$ $$44\mathrm{.}70$

Variable costs per abalone $=$ $$11\mathrm{.}30$

Fixed costs per year $=$ $$502,000$

Depreciation per year $=$ $$103,000$

Tax rate $=22\%$

The discount rate for the company is $14$ percent, the initial investment in equipment is $$927,000,$ and the project$$s economic life is $9$ 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$.,32\mathrm{.}16.)$

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$.,32\mathrm{.}16.)$