The price of a new pair of hats is $87. The variable cost is $23. Annual fixed costs run at $97,000. The necessary fixed assets are valued at $1,800,000 and will be depreciated using the straight-line method. This project will run for 6 years. What is the accounting break-even quantity that needs to be sold on an annual basis?

• 15,369

• 6,203

• 8,693

• 18,365

• 10,479