$2.$What is the accounting break$-$even point?Price $=$ $$85$ per unit;variable cost $=$ $$30$ per unit,fixed cost $=$ $$37,800\mathrm{.}00$ per year;depreciation $=$ $$8,500\mathrm{.}00$ per year.Assume a discount rate of $10\%,$ project initial outlay of $$107,500\mathrm{.}00,$ project life of $6$ years, and ignore taxes.

a$)798$ units

b$)1,137$ units

c$)983$ units

d$)688$ units

e$)842$ units