Mosler Company Has Compiled This Information for a New Project

Mosler Company has compiled this information for a new project:
Initial investment: $229,700
Fixed costs: $66,800
Variable costs: $5.07 per unit
Selling price: $12.99 per unit
Discount rate: 14 percent
Project life: 4 years
Tax rate: 34 percent
Depreciation is straight-line to zero over the project's life.What is the accounting break-even point?

A) 12,388.60 units
B) 13,200.00 units
C) 15,684.97 units
D) 11,301.82 units
E) 10,352.08 units