Given the information below, calculate the accounting profit break-even point. Initial investment: $2,000 Fixed costs are $2,000 per year Variable costs: $8 per unit Depreciation: $250 per year Price: $20 per unit Discount rate: 10% Project life: 4 years Tax rate: 21% a. 188 units per year b. 100 units per year c. 143 units per year d. 161 units per year