(5pts) FINANCIAL BREAK-EVEN: Jumpers, Inc. has a project that will require spending of $2,300,000 on new fixed assets that will be depreciated on a straight-line basis to a value of zero over the 5 -year project life at which point the asset will be worthless. The project involves selling new products for $36,000 per unit, with a variable cost of $22,000 per unit. Annual fixed expenses are $425,000. The company has a 20% required return. a. What is the number of units necessary to achieve the financial break-even? Round the units to a whole number. Determine the annual OCF (PMT) that will deliver a NPV =$0 769073.32 Solve for Units where Q=(OCF+FC)/(Pv) 85 units b. What is the IRR\% of the project? Hint: Remember the NPV =$0