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

Sales price per abalone	=	$34.00
Variable costs per abalone	=	$5.10
Fixed costs per year	=	$365,000
Depreciation per year	=	$110,000
Tax rate	=	34%

The discount rate for the company is 13 percent, the initial investment in equipment is $660,000, 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 the nearest whole number, e.g., 32.)

b.	What is the financial break-even level for the project? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)