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.$\text{'}$ So this says, 'I get.$\text{'}$ It's funny! All we have to do is buy a used silk screen press for $$7,600$ and we are in business!" Assume there are no fixed costs and you depreciate the $$7,600$ in the first period. The tax rate is $24$ percent.

a$.$ What is the accounting break$-$even point if each shirt costs $$3\mathrm{.}65$ to make and you can sell them for $$15\mathrm{.}20$ 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 $6,300$ shirts! You find out that the Dairy Farmers of America have copyrighted the "got milk" slogan and are requiring you to pay $$26,400$ to continue operations. You expect this craze will last for another $4$ years and that your discount rate is $14$ percent. What is the financial breakeven point for your enterprise now? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$