Suppose you have a small company receiving an annual order of 500 units which are sold at $75 per unit. The production cost is $25 per unit and fixed cost per year is $ 3,000. The initial investment is $ 85,000 and can be depreciated on a MACRS basis over a seven-year period where the marginal income tax rate is 35%. At the end of 4 years, your company is expected to retain a market value of 30% of the initial investment. Determine the required annual sales units to break even, given that MARR is 15%. (Choose the closest answer):

		a) 685 units
		b) 595 units
		c) 738 units
		d) 823 units
		e) 712 units