A project has an accounting break-even quantity of26,500 units, a cash break-even quantity of17,120 units, life of 10 years, fixed costs of $178,000, variable costs of $18.40 per unit, and are quired return of 14 percent. Depreciation is straight-line to zero over the project life. Ignoring taxes, what is the financial break-even quantity?

A.) 32,723 units

B.) 39,201 units

C.) 39,458 units

D.) 39,624 units

E.)35,102 units