The Financial Calculator Company proposes to invest $$12$ million in a new calculator$-$making plant that will depreciate on a straight$-$line basis. Fixed costs are $$3$ million per year. A financial calculator costs $$14$ per unit to manufacture and sells for $$34$ per unit. If the plant lasts for four years and the cost of capital is $20$ percent, what is the accounting break$-$even level of annual sales? $($Assume no taxes.$)$

Multiple Choice

$302,500$ units

$752,500$ units

$384,277$ units

$152,500$ units