You are considering starting a now factory producing small electric heaters. Each unit will sell at a price of $78. The production cost of each heater is 562 . The fixed cost of production is $40000. This project has an economic life of 12 yoars. The project roquires an investment of $335000 in plants and equipment. This equipment will be deprociated using a straight line depreciation method to a salvage value of zeco. The required rate of return for the project is 11 percent. The marginal corporate tax rate is 21 percont. Based on these assumptions, cakculate the number of units of production at the accounting (net profit) break-even point. 4144.79 4234.78 4353.79 4245