33. The rate of return that equates the present value of future cash flows to the investment outlay is the

A. hurdle rate.

B. internal rate of return.

C. payback return.

D. accounting rate of return.

34. Randy Company produces a single product that is sold for $85 per unit. If variable costs per unit are $26 and fixed costs total $47,500, how many units must Randy sell in order to earn a profit of $100,000?

1,735

618

890

2,500