1. A manufacturer contemplates a change in technology that has fixed costs of $500,000, and depreciation expense of $100,000 (depreciation calculated as $1,000,000 of machinery, depreciated straight-line over 10 years is $100,000 per year depreciation expense). Selling price of $10 per unit and variable cost of $7 per unit (70% variable cost). What is accounting break-even in units?