Consider a three year project with an initial fixed asset investment of $420759, straight-line depreciation to zero over the lifetime of the project and no salvage value. Each item will be sold for a $97 price. Variable costs are $12 for each item, and an annual fixed cost of $116038 will be incurred. The current estimate of units sold per year is 23425 units. The company has a tax rate of 37% and the discount rate is 10%. How sensitive is net present value to increase in quantity sold? That is, how much will NPV change for a 1,000 increase in quantity sold? Select one: a. $66402.00 b. $133170.92 c. $116029.61 d. $123790.49 e. $125410.04