Post pandemic, ABC Inc. expects to sell 21224 units of its product annually at $8.7 a unit.Its annual fixed costs are projected to be $ 16359 and variable costs $3.7 per unit. Depending on the pace of economic recovery, the sales quantity has a plus-minus range of 13%, while the variable and fixed costs are expected to vary within a 8% range. The sales price has a plus-minus range of 23%. What is the accounting break-even level of revenues under the worst-case scenario? (Ignore depreciation).?