A new manufacturing plant costs \($5\) million to build. Operating and maintenance costs are estimated to be \($45,000\) per year, and a salvage value of 25 percent of the initial cost is expected. The units the plant produces are sold for \($35\) each. Sales and production are designed to run 365 days per year. The planning horizon is 10 years. Find the break-even value for the number of units sold per day for each of the following values of MARR:

a. 5 percent

b. 10 percent

c. 15 percent