Your company is examining a new project. It expects to sell $5,300$ units per year at $$67$ net cash flow apiece for the next $10$ years. In other words, the annual operating cash flow is projected to be $$675,300=$$$355,100.$ The relevant discount rate is $16$ percent, and the initial investment required is $$1,520,000.($Do not round intermediate calculations.$)$

a$.$ What is the base$-$case NPV$?($Round the final answer to $2$ decimal places: Omit $ sign in your response.$)$

NPV $

b$.$ At the end of the first year, the project can be dismantled and sold for $$1,240,000.$ If expected sales are revised based on the first year's performance, below what level of expected sales would it make sense to abandon the project? $($Round the final answer to the nearest whole number.$)$

Level of expected sales units