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

Sales price per abalone	=	$34.90
Variable costs per abalone	=	$6.00
Fixed costs per year	=	$374,000
Depreciation per year	=	$119,000
Tax rate	=	21%

The discount rate for the company is 13 percent, the initial investment in equipment is $714,000, and the projects economic life is six 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 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.)