A project has the following estimated data: price = $55 per unit; variable costs = $45 per unit; fixed costs = $50,000; required return = 8 percent; initial investment = $500,000; life = five years with no salvage value (straight line depreciation). Taxes are 35 percent.

In calculating the financial break-even quantity, what would be the required after-tax annual income?

125,228

208,145

98,174

155,723

133,313