ATT Inc. is developing a new type of cordless phone that would be sold for $50 per unit. The unit material cost is $ 10 and unit labor cost is $15. The R&D costs incurred so far for the prototype are $ 500,000. The annual manufacturing costs are $ 1 million and the promotion and advertising costs are expected to be $500,000. What is $BEP for the company? $4,000,000 $2,857,143 $4,500,000 $2,142,857 $3,000,000