Firm DEF Inc. has fixed costs of $45,500 per year, depreciation of $7,700 per year, a price per unit of $94.50, and an accounting break-even point of 2,875 units per year. What are the firm's total variable costs at the accounting break-even point? Question 3 options: $238,326 $226,188 $53,200 $210,788 $218,488