You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information: Sales price per abalone = $35.70 Variable costs per abalone = $6.80 Fixed costs per year = $382,000 Depreciation per year = $127,000 Tax rate = 40% The discount rate for the company is 14 percent, the initial investment in equipment is $889,000, and the projects economic life is seven years. Assume the equipment is depreciated on a straight-line basis over the projects life.

a. What is the accounting break-even level for the project? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Accounting break-even level units

b. What is the financial break-even level for the project? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Financial break-even level units.