1. Northern Lights Inc. is anticipating an improved business outlook in 2021. In a normal year, the company expects to sell 500,000 units of its outdoor string lights at a price per unit of $38.00. The cost to produce each unit is $14.00. The company claims annual CCA deductions of $242,000 and $1,186,000 annually in fixed operating costs. How many units does the company need to sell in order to earn zero profit this year? a. 10,083 b. 49,417 c. 59,500 d. 2,261,000 e. 351,167