Wexford Industrial Supply is considering a new project with estimated depreciation of $10,000, fixed costs of $30,000, and price of $10 at the accounting break-even level. The variable costs per unit are estimated at $8. What is the accounting break-even level of production?

a. 15,000 units

b. 10,000 units

c 5,000 units

d 1000 units

e 20,000 units