The Mini-Max Company Has the Following Cost Information on Its

Multiple Choice

The Mini-Max Company has the following cost information on its new prospective project. Calculate the accounting break-even point.
Initial investment: $700
Fixed costs: $200 per year
Variable costs: $3 per unit
Depreciation: $140 per year
Price: $8 per unit
Discount rate: 12%
Project life: 5 years
Tax rate: 34%

A) 25 units per year
B) 68 units per year
C) 103 units per year
D) 113 units per year
E) None of these.