23.)

The Company proposes to invest $6,000,000 in a new type of equipment. The fixed costs are $500,000 per year. The equipment will last for five years. The variable cost per unit is $1 and each item sells for $6. The cost of capital is 20 percent. Calculate the financial break-even sales quantity per year. (Ignore taxes.)

		501,256 units
		701,883 units
		451,446 units
		551,446 units
		635,008 units