KMW incorporated sells finance textbooks for $$172$ each. The variable cost per book is $$52$ and the fixed cost per year is $$32,200.$ The process of creating a textbook costs $$172,000$ and the average book has a life span of three years. What is the economic or NPV break$-$even number of books that must be sold each year given a discount rate of $12$ percent?

Mumiple Choice

$286$

$251$

$330$

$865$