Happyview Services is a small assisted-living facility in your community that provides healthcare, social programs, meals, laundry services, etc. Happyview has a small staff that has Total fixed costs, including staff salaries and benefits, which has been calculated at $400,000 annually. Indirect costs are $50 per unit of service. The average revenue for each unit of service is $80. Calculate the break-even volume of Happyview. a. 10,000 units b. 13,333 units c. 12,000 units d. 11,111 units