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

Sales price per abalone	=	$35.40
Variable costs per abalone	=	$6.50
Fixed costs per year	=	$379,000
Depreciation per year	=	$124,000
Tax rate	=	24%

The discount rate for the company is 14 percent, the initial investment in equipment is $992,000, and the projects economic life is eight 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.)