A 3-year project requires an initial fixed asset investment of $148,000, has annual fixed costs of $39,800, a contribution margin of $14.

A 3-year project requires an initial fixed asset investment of $148,000, has annual fixed costs of

$39,800, a contribution margin of $14.62, a tax rate of 34 percent, a discount rate of 15 percent, and

straight-line depreciation over the project's life. The assets will be worthless at the end of the project.

What is the present value break-even point in units per year?

A. 6,086

B. 7,613

C. 7,504

D. 7,702

E. 7,911