Annie Snack sells a snack for $8 each. The variable cost per snack is $5. At current annual sales of 480,000 snack, Annie is just breaking even. It is estimated that if the production line system is improved through additional investment of fixed cost, the variable cost per book will drop to $3.5 per unit. Assume that Annie is able to maintain its unit sales constant; how much money can be spent on improving its production line and still reach a break even? A. $240,000 B. $1,430,000 C. $480,000 D. $720,000 E. $1,440,000