3 -

Wexford Industrial Supply is considering a new project with estimated depreciation of $34,000, fixed costs of $35,000, and total sales of $74,980. The variable costs per unit are estimated at $4.60. What is the accounting break-even level of production?

a) 35,300 units

b) 8,451 units

c) 1,300 units

d) 8,691 units

e) 34,912 units