Wexford Industrial Supply is considering a new project with estimated depreciation of $26,000 and fixed costs of $31,000. The accounting break-even level of sales is $65,320 and the average variable costs per unit are $5.20. What is the accounting break-even quantity?

Multiple Choice

1,600 units

5,000 units

5,962 units

10,962 units

12,562 units