Cantor's has been busy analyzing a new project. Management has determined that the new project requires an initial investment in fixed assets of $1.8 million, which will be depreciated over six years with no expected salvage value. Assume no change in net working capital. The annual fixed costs are $345,000 and the variable cost will be $420 per unit and a sale price of $515 per unit. The tax rate is 21 percent and the required rate of return is 12 percent. What is the accounting break even quantity?

5,434 units
		4,335 units
		6,789 units
		8,923 units
		6,342 units