A project has an accounting break-even point of 9,564 units. The fixed costs are $167,200 and the projected variable cost per unit is $24.57. The project will require $398,000 for fixed assets which will be depreciated straight-line to zero over the project's four-year life. What is the projected sales price per unit?

Multiple Choice:

$49.91

$52.46

$55.60

$56.12

$47.81