You are evaluating a project that costs $500,000, depreciated straight-line to zero over its 5-year life. Sales are projected at 70,000 units per year. Price per unit is $40, variable cost per unit is $22, and fixed cost is $800,000 per year. Assume tax rate of 35%.

1.What is the accounting break-even sales volume?

2.If the projected sales, price, variable cost and fixed cost are accurate to within +/-5%, what is the best-case OCF?