ACME co. proposes to invest $12 million in a new printer-making plant that will depreciate on a straight-line basis. Fixed costs are $3 million per year. A printer costs $61 per unit to manufacture and sells for $199 per unit. If the plant lasts for five years and the cost of capital is 18 percent, what is the accounting break-even level of annual sales? (Assume no taxes.)

39,131 units

51,240 units

33,048 units

42,407 units

47,936 units