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

Sales price per abalone $=$ $$34\mathrm{.}10$

Variable costs per abalone $=$ $$5\mathrm{.}20$

Fixed costs per year $=$ $$366,000$

Depreciation per year $=$ $$111,000$

Tax rate $=24\%$

The discount rate for the company is $14$ percent, the initial investment in equipment is $$888,000,$ and the project$$s economic life is eight years. Assume the equipment is depreciated on a straight$-$line basis over the project$$s 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$.,32\mathrm{.}16.)$

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$.,32\mathrm{.}16.)$