Calculator Company Proposes to Invest $5 Million in a New

Calculator Company proposes to invest $5 million in a new calculator making plant. Fixed costs are $2 million a year. A calculator costs $5/unit to manufacture and can be sold for
$20/unit. If the plant lasts for 3 years and the cost of capital is12%, what is the approximate break-even level of annual sales? (Assume no taxes.) (approximately)

A) $133,333 units
B) $272,117 units
C) $227,533 units
D) None of the above