Your buddy comes to you with a sure$-$fire way to make some quick money and help pay off your student loans. His idea is to sell T$-$shirts with the words $$I get$$ on them. $$You get it$?$ He says, $$You see all those bumper stickers and T$-$shirts that say $$got milk$$ or $$got surf.$$ So this says, $$I get.$$ It$$s funny! All we have to do is buy a used silk screen press for $$7,800$ and we are in business!$$ Assume there are no fixed costs and you depreciate the $$7,800$ in the first period. The tax rate is $21$ percent.

a$.$

What is the accounting break$-$even point if each shirt costs $$3\mathrm{.}75$ to make and you can sell them for $$15\mathrm{.}30$ apiece? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ Now assume one year has passed and you have sold $6,500$ shirts! You find out that the Dairy Farmers of America have copyrighted the $$got milk$$ slogan and are requiring you to pay $$23,000$ to continue operations. You expect this craze will last for another $3$ years and that your discount rate is $15$ percent. What is the financial break$-$even point for your enterprise now? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$