The Mini-Max Company Has a Prospective 5-Year Project with an Initial

Multiple Choice

The Mini-Max Company has a prospective 5-year project with an initial cost of $318,900,annual fixed costs of $45,200,variable costs per unit of $16.78,and a sales price of $29.95.The discount rate is 13 percent and the tax rate is 24 percent.The firm uses straight-line depreciation over a project's life for all fixed assets.What is the accounting break-even point in units per year?

A) 7,850
B) 8,275
C) 10,315
D) 11,304
E) 11,429