A project has an accounting break-even quantity of 28,700 units, a cash break-even

quantity of 17,120 units, a life of 10 years, fixed costs of $178,000, variable costs of

$18.40 per unit, and a required return of 14 percent. Depreciation is straight-line to zero

over the project life. Ignoring taxes, what is the financial break-even quantity?

A)39,723 units

B)39,624 units

C)39,201 units

D)39,320 units

E)39,458 units