You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information: Sales price per abalone = $44.50 Variable costs per abalone = $11.20 Fixed costs per year = $494,000 Depreciation per year = $121,000 Tax rate = 25% The discount rate for the company is 17 percent, the initial investment in equipment is $968,000, and the projects economic life is 8 years. Assume the equipment is depreciated on a straight-line basis over the projects 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?