Pecan Leisure, Inc makes wooden croquet sets suitable for sale at discount stores. Each set can be sold to a sporting goods distributor for $35. The variable cost of producing each set is $21. The company's cash-based fixed costs (such as managers' salaries, building rent, some components of utilities and insurance) total $5,450,000 per year. The machinery used in the manufacturing originally cost the company 57,200,000, and was expected to have a 9-year useful life. Pecan's managers feel that the weighted average cost of capital for the company's typical investment projects is 7.4% per year. What number of sets sold constitutes the company's annual Operating (also called Accounting) Break-Even Point? tin subsequent question 11 you will compute the annual Financial Break-Even Point A 100,396.83 B. 446,428.57 C. 332,142.86 D. 557.539.68 E. 83,035.71