calculations and round the final answer to the nearest whole number.

$\backslash$table$[[$WACC$,10\mathrm{.}0\%],[$Equpiment cost$,$$$200,000],[$Units sold,$51,000],[$Average price per unit, Year $1,$$$27\mathrm{.}00],[$Fixed op$.$ costs $($constant$),$$$150,000],[$Variable op$.$ cost$/$unit$,$ Year $1,$$$21\mathrm{.}20],[$Expected annual inflation rate,$5\mathrm{.}00\%],[$Tax rate,$25\mathrm{.}0\%]]$

a$.$ $$177,492$

b$.$ $$189,637$

c$.$ $$98,189$

d$.$ $$139,637$

e$.$ $$148,189$