A project has the following information: fixed costs of $250/year, initial investment of $650, variable costs of $3/unit, depreciation of $140/year, selling price of $8/unit, and tax rate of 34%. If the discount rate is 12% and the project life will last for 5 years, what is the present value break-even point? O a. 33.38 units/year rounded up to 34. Ob. 90.22 units/year rounded up to 91. O c. 39.30 units/year rounded up to 40. O d. 70.30 units/year rounded up to 71. O e. 74.97 units/year rounded up to 75