You are considering investing in a project that cultivates abalone for sale to local restaurants. The discount rate for the company is 15%, the initial investment in equipment is $360,000, and the projects life is 7 years. The equipment is depreciated on a straight line basis over the projects live ($51,429 per year). Use the following information:

Price per unit $80.00

Variable cost per unit $5.40

Fixed cost per year $750,000.00

Depreciation $51,429.00

Tax rate 35%

a. What is the accounting break-even point? Please show answer in units and price.

b. What is the financial break-even point? Please show answer in units and price.