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Dime a Dozen Diamonds makes synthetic diamonds by treatingcarbon. Each diamond can be sold for $160. The materials cost for astandard diamond is $60. The fixed costs incurred each year forfactory upkeep and administrative expenses are $218,000. Themachinery costs $2.1 million and is depreciated straight-line over10 years to a salvage value of zero.a. What is the accounting break-even level ofsales in terms of number of diamonds sold? (Answer indiamonds-per-year. Do not round intermediatecalculations.)b. What is the NPV break-even level of diamondssold per year assuming a tax rate of 40%, a 10-year project life,and a discount rate of 12%? (Answer in diamonds-per-year.Do not round intermediate calculations. Round your answer to thenearest whole number.)