Aivars is contemplating purchasing for 280,000 a machine which he will use to produce 50,000 units of a product p.a. for five years. These products will be sold for 10 each and unit variable costs are expected to be 6 . Incremental fixed costs will be 70,000 p.a. for production costs and 25'000 p.a. for selling and administration costs. Aivars has a required return of 10% p.a. (10% factor for 5 years = 3.791) By how many units must the estimate of production and sales volume fall for the project to be regarded as not worthwhile? Select one: a. 2,875 b. 7,785 C. 8,115 O d. 12,315