You are considering a new project. The project has projected annual depreciation of $11,600, total annual fixed costs of $29,001.50, and annual total sales of $46,900. The variable cost per unit is $5.70. What is the accounting break-even level of production?

Select one:

A. 1,015

B. 1,085

C. 1,105

D. 1,125

E. 1,215