An investment has an initial cash outflow of $210,000 for fixed assets that will be depreciated straight-line to zero over the 4-year life of the project. The sales price is $19.95 a unit, annual fixed costs are $237,000, the variable costs per unit are $8.87, and the tax rate is 23 percent. At what annual sales quantity will the investment break even on an accounting basis? Select one: O a. 26,129 units O b. 30,135 units O c. 29,889 units d. 32,088 units O e. 24,092 units