A 3-year project requires an initial investment in equipment of $5,600 which can then be amortized straight-line to zero over the life of the project. The project will increase annual sales units by 2400 and sales revenue by $70,000. Total variable cost will increase by $21,000 and fixed costs by $4,000. The required rate of return on the project is 8.60%. What minimum annual level of sales revenue must be achieved to break-even from an accounting perspective?

a. $8,381

b. $20,571

c. $13,714

d. $3,810

e. $5,714