What is the net present value break-even point of the following project:

Initial investment: $700

Fixed costs: $200 per year

Variable costs: $3 per unit

Depreciation: $140 per year

Price: $8 per unit

Discount rate: 12%

Project life: 3 years

After tax salvage: $0

Tax Rate: 34%

Select one:

a.68 units per year

b.75 units per year

c.84 units per year

d.114 units per year

e.128 units per year