Trailmaster GPS produces specialty aftermarket GPS units for off-road motorcycles and ATVs. The sales price of each unit is $236. The firm's fixed costs, are $1,400,000. Variable costs are $182 per unit. Due to tax loss carry- forwards, the firm currently faces an effective tax rate of zero. What is the firm's breakeven level of production (in units) under its current situation? (Note that partial units cannot be produced, so if your answer is a fractional a number of units, round up to the next full unit.) Select one: a. 6,444 b. 17,214 c. 23,932 d. 25,926 e. none of the above