3 (1 point) Small Dog Al Ltd. has fixed costs of $104,000.00 per year, depreciation of $28,000.00 per year, a price per unit of $75.6, and an accounting break-even point of 9,200 units. What are the firm's total variable costs at the accounting break-even point? a) $591,520 b) $512,240 C) $132,000 D)$535,520 E) $563,520