Wexford Industrial Supply is considering a new project with estimated depreciation of $31,000, fixed costs of $35,000, and total sales of $70,200....

Wexford Industrial Supply is considering a new project with estimated depreciation of $31,000, fixed costs of $35,000, and total sales of $70,200. The variable costs per unit are estimated at $4.20. What is the accounting break-even level of production?

8,381 units

32,000 units

1,000 units

31,648 units

8,149 units