A five-year project has the following attributes: an initial fixed asset investment of $450,000, annual fixed costs of $85,000, variables cost of $45 per unit, and $75 sales price per unit. The project has a discount rate of 14.0 percent, and the tax rate is 21 percent. Straight-line depreciation applies, and the assets will be worthless at the end of the project. What is the accounting break-even point in units per year? 15,000 5,833 2,833 1,458