A project has a unit price of $$21\mathrm{.}48,$ a variable cost per unit of $$8\mathrm{.}97,$ fixed costs of $$313,920,$ and depreciation expense of $$38,009.$ Ignore taxes.

What is the accounting break$-$even quantity?

$($Double check your answer by proving it by completing an Income Statement that ties out$)$

Group of answer choices

$27,127\mathrm{.}5$

$29,219\mathrm{.}7$

$28,131\mathrm{.}8$

$29,798\mathrm{.}6$

$26,197\mathrm{.}6$