A new manufacturing plant costs $5,400,000 to build. Operating and maintenance costs are estimated to be $45,000 per year, and a salvage value of 25% of the initial cost is expected. The units the plant produces are sold for $37 each. Sales and production are designed to run 365 days per year. The planning horizon is 10 years. Find the break-even value for the number of units sold per day for each of the following values of MARR:

a) 5% break-even value:

b) 10% break-even value

c) 15% break-even value