Given the following facts about a project, determine both the accounting break-even level of units sold and the NPV break-even level of units sold.
product price = $100/unit
variable costs = $40/unit
fixed costs = $200,000/year
initial cost = $1,000,000
salvage value of equipment = $0
project life = 10 years
tax rate = 35%
cost of capital = 12%