Cecil's Manufacturing is considering producing a new product. The sales price would be $10.75 per unit. The cost of the equipment is $96,000. Operating and maintenance costs are expected to be $3,500 annually. Based on a 7-year planning horizon and a MARR of 12%, determine the number of units that must be sold annually to achieve breakeven. units Carry all interim calculations to 5 decimal places and then round your final answer up to the nearest unit. The tolerance is 5. Click here to access the TVM Factor Table Calculator