SA Precious Stones fabricates artificial emeralds and sells them for $100 a stone. It cost $40 to make them. The fixed cost each years to run the factory is $200,000. The machinery to make these emeralds costs $1 million and is depreciated straight-line over 10 years with zero salvage value. What is the accounting break-even? What is the NPV break-even given a 35% corporate tax rate and with an opportunity cost of capital at 12%?