A Project Has an Accounting Break-Even Quantity of 28,700 Units

Multiple Choice

A project has an accounting break-even quantity of 28,700 units, a cash break-even quantity of 17,120 units, a life of 10 years, fixed costs of $178,000, variable costs of $18.40 per unit, and a required return of 14 percent. Depreciation is straight-line to zero over the project life. Ignoring taxes, what is the financial break-even quantity?

A) 39,723 units
B) 39,201 units
C) 39,458 units
D) 39,624 units
E) 39,320 units