Modern Artifacts can produce keepsakes that will be sold for $70 each. Nondepreciation fixed costs are $2,300 per year, and variable costs are $35 per unit. The initial investment of $6,000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 10%. a. What is the accounting break-even level of sales if the firm pays no taxes? (Do not round intermediate calculations. Round your answer to the nearest whole number.) b. What is the NPV break-even level of sales if the firm pays no taxes? (Do not round intermediate calculations. Round your answer to the nearest whole number.) c. What is the accounting break-even level of sales if the firm’s tax rate is 20%? (Do not round intermediate calculations. Round your answer to the nearest whole number.) d. What is the NPV break-even level of sales if the firm’s tax rate is 20%? (Do not round intermediate calculations. Round your answer to the nearest whole number.)