A project has an accounting break-even point of 2,239 units. The fixed costs are $4,200 and the projected variable cost per unit is $23.30. The project requires an initial investment in fixed assets of $1,200 that will be depreciated straight-line to zero over the 4-year life of the project. What is the projected sales price?

$25.08

$21.08

$25.31

$24.82

$24.67