The Mini-Max Company has a 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 24 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?

7,850 units

8,275 units

10,315 units

11,304 units

11,429 units