The Accounting Break-Even Production Quantity for a Project Is 11,640

Multiple Choice

The accounting break-even production quantity for a project is 11,640 units. The fixed costs are $216,000 and the contribution margin per unit is $28. The fixed assets required for the project will be depreciated on straight-line basis to zero over the project's 5-year life. What is the amount of fixed assets required for this project?

A) $325,920
B) $549,600
C) $748,500
D) $1,080,000
E) $1,629,600