A new project will allow you to sell a new product at $50 each. Variable costs are $21 each and fixed costs would run $61,000 per year. If there is no initial investment required, how many units would you have to sell annually to break-even (aka the accounting break-even quantity)? {Round up to the next whole number of units.}

Select one:

a. 2448

b. 1855

c. 2104

d. 2329

e. 1984