Sink and Tap Inc. is looking at a 4-year project for making taps. Initial investment in equipment will be $754,000. Each unit will be sold for $230. Annual fixed costs, not including depreciation, will be $333,000. Variable costs per unit will be $102.40. The applicable discount rate is 12 percent, and the tax rate is 21 percent. Assume straight-line depreciation to zero and no market salvage value. Use goal seek (or any other method) to find the present value break-even point in units per year. Select one: a. 5200 a b. 5930 c. 5340 d. 4680 e. 4848