A project has a four-year life and an initial cost of $52,000. This project has been assigned a 13% required rate of return. The selling price per unit has been set at $36. Annual fixed costs are $75,000 with variable costs of $31 per unit. What is the financial break-even quantity if taxes are ignored?

A) 11,603 units

B) 15,986 units

C) 18,497 units

D) 22,530 units

E) 26,315 units