Cavani is reviewing a project with projected sales of $2,500$ units a year $,$ a cash flow of $ $60$ a unit and a four $-$ year project life $.$ The initial cost of the project is $ $125,000.$ The relevant discount rate is $12$ percent $.$ Cavani has the option to abandon the project after one year at which time he feels he could sell the project for $ $35,000.$ At what level of sales should he be willing to abandon the project $?$

A$)243$ units

B$)236$ units

C$)275$ units

D$)252$ units

E$)264$ units