Time-Adjusted Cost-Volume-Profit Analysis with Income Taxes Honeydukes Treat Shop is considering the desirability of producing a new chocolate candy called Pleasure Bombs. proprietor performed the following analysis: g the new equipment required to manufacture Pleasure Bombs, Neville Long, the shop's Unit selling price Variable manufacturing and selling costs Unit contribution margin Annual fixed costs $2.18 1.73 $0.45 Depreciation (straight-line for 4 years) Other (all cash) Total $21,750 45,000 $67,500 Annual break-even sales volume = $67,500 / $0.45-150,000 units Because the expected annual sales volume is 160,000 units, Long decided to undertake the production of Pleasure Bombs. This required an immediate investment of $87,000 in equipment that has a life of four years and no salvage value. After four years, the production of Pleasure Bombs will be discontinued With a 40 percent tax rate and a 8 percent time value of money, determine the annual unit sales required to break even on a time-adjusted basis. Assume straight-line depreciation is used to determine tax payments. Round UP to the nearest unit. units