Question 32 (1 point) What is the accounting break-even point? Price =$95 per unit; variable cost =$30 per unit, fixed cost =$60,000.00 per year; depreciation =$13,000.00 per year. Assume a discount rate of 12%, project initial outlay of $120,000.00, project life of 9 years, and ignore taxes. a) 1,124 units b) 1,066 units c) 1,270 units d) 924 units e) 1,930 units