Acme Company plans to produce and sell a new product for $$70$ per unit. Acme has enougi existing capacity to produce $12,000$ units per year at a variable cost of $$36$ per unit and total fixed costs of $$470,000$ per year. If necessary, Acme can expand its capacity by renting additional space. The annual rent expense would be $$60,000$ and the variable cost of units produced in the rented space would be $$45$ per unit. What is the total number of units that Acme needs to sell to break$-$even on the new product line?

$14,400$ units

$14,480$ units

$15,680$ units

$16,880$ units

None of the above