The Mini-Max Company has a new prospective 5-year project with an initial cost of $318,900, annual fixed costs of $45,200, variable costs per unit of $16.78, and a sales price of $29.95. The discount rate is 13 percent and the tax rate is 35 percent. The firm uses straight-line depreciation over a project's life for all fixed assets. What is the accounting break-even point in units per year? Select one: a. 7,850 b. 8,275 c. 10,315 d. 11,304 e. 11,429