Wexford Industrial Supply is considering a new project with estimated depreciation of $39,000 and fixed costs of $44,000. The accounting break-even level of sales is $98,080 and the average variable costs per unit are $5.20. What is the accounting break-even quantity?

Multiple Choice

• 8,462 units

• 2,900 units

• 15,962 units

• 18,862 units

• 7,500 units