A 3-year project requires an initial fixed asset investment of $148,000, has annual fixed costs of $39,800, a contribution margin of $14.62, a tax rate of 34 percent, a discount rate of 15 percent, and straight-line depreciation over the projects life. The assets will be worthless at the end of the project. What is the present value break-even point in units per year?

		6,086
		7,613
		7,504
		7,702
		7,911