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

Sales price per abalone

$=$$$43\mathrm{.}40$

$=$$$10\mathrm{.}65$

$=$$$450,000$

$=$$$134,000$

$=24\%$

Variable costs per $=$$$10\mathrm{.}65$

abalone

Fixed costs per year $=$$$450,000$

Depreciation per year $=$$$134,000$

Tax rate $=24\%$

The discount rate for the company is $16$ percent, the initial investment in equipment is $$938,000,$ and the project's economic life is $7$ 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$.,32\mathrm{.}16.)$

$\backslash$table$[[$a$.$ Accounting break$-$even level,,units$],[$b$.$ Financial break$-$even level,,units$]]$