13- A project has a four-year life and an initial cost of $84,000. This project has been assigned a 15% required rate of return. The selling price per unit has been set at $38. Annual fixed costs are $75,000 with variable costs of $29 per unit. What is the financial break-even quantity if taxes are ignored? A) 11,603 units B) 15,986 units C) 19,527 units D) 23,640 units E) 28,538 units