16. The Motor Works is considering an expansion project with estimated fixed costs of $127,000, depreciation of $16,900, variable costs per unit of $41.08, and an estimated sales price of $79.90 per unit. How many units must the firm sell to break even on a cash basis? A. 2,928 units B. 3,272 units C. 3,510 units D. 4,206 units E. 3,842 units