A project has the following estimated data: price = $77 per unit; variable costs = $41.58 per unit; fixed costs = $7,600; required return = 12 percent; initial investment = $8,000; life = seven years. Ignoring the effect of taxes, the accounting break-even quantity is units. (Round your answer to 2 decimal places. (e.g., 32.16)) The cash break-even quantity is units. (Round your answer to 2 decimal places. (e.g., 32.16)) The financial break-even quantity is units. (Round your answer to 2 decimal places. (e.g., 32.16)) The degree of operating leverage at the financial break-even level of output is . (Round your answer to 3 decimal places. (e.g., 32.161)).