Arvin's Has Compiled This Information Related to a New Project

Arvin's has compiled this information related to a new project:
Initial investment: $212,000
Fixed costs $48,280
Variable costs: $13.12 per unit
Selling price: $26.50 per unit
Discount rate: 15 percent
Project life: 4 years
Tax rate: 34 percent
Fixed assets are depreciated using straight-line depreciation over the project's life.What is the financial break-even point?

A) 9,204.88 units
B) 6,824.02 units
C) 9,976.56 units
D) 7,117.58 units
E) 11,198.75 units