YTZ Co. currently manufactures and sells 49424 units annually of its single product. The companys product has the following cost structure:

	Variable cost per unit	$24.34
	Annual avoidable fixed manufacturing costs	$149779

A new supplier has offered to enter into a 5-year contract to provide YTZ with the 49424 units it needs at a cost of $28.89 per unit. If YTZ decides to enter into the contract, the facilities currently used to manufacture the product could be sold.

The company uses the NPV method to evaluate proposals. Assuming a rate of return of 7%, what is the minimum amount the company would have to sell the facilities for if they were to accept this proposal?

Select one:

a. $53545

b. $307926

c. $224879

d. $149779