You are considering investment in a brand new asset. The annual fixed costs associated with the asset are expected to be $435,000 and the annual depreciation expense is expected to be $188,000. If the selling price is expected to be $22 per unit and the variable cost is expected to be $15 per unit, what is the accounting breakeven level of units?

a.	62,143
b.	89,000
c.	35,286
d.	28,319
e.	There is not enough information to answer the question.