A new product requires an initial investment of $10 million and will be depreciated to an expected salvage of zero over 10 years. The price of the new product is expected to be $50,000 and the variable cost per unit is $20,000. The fixed cost is $5 million. What is the accounting break-even point (quantity) each year? a. 250 b. 150 c. 100 d. 200