If fixed costs are $700,000 and the unit contribution margin is $17, the amount of units that must be sold in order to realize an operating income of $100,000 is Oa. 5.000 units Ob. 58,882 units Oc. 41,176 units Od. 47,059 units A company is contemplating investing in a new piece of manufacturing machinery. The amount to be invested is $100,000. The present value of the future cash flows at the company's desired rate of return is $100,000. The IRR on the project is 12%. Which of the following statements is true? Oa. The desired rate of return used to compute the present value of the future cash flows is less than 12%. Ob. The desired rate of return used to compute the present value of the future cash flows is equal to 12%. Oc. The project should not be accepted because the net present value is negative. Od. The desired rate of return used to compute the present value of the future cash flows is more than 12%. An investment of $185,575 is expected to generate returns of $65,000 per year for each of the next 4 years. Following is a table for the present value of $1 at compound interest: Year 6% 10% 12% 15% 1 0.943 0.909 0.893 0.870 2 0.826 0.797 0.756 0.890 0.840 3 0.751 0.712 0.658 0.572 4 0.792 0.683 0.636 5 0.747 0.621 0.567 0.497 Following is a table for the present value of an annuity of $1 at compound interest: Year 69 10% 12% 15% 1 0.943 0.909 0.893 0.870 2 1.833 1.736 1.690 1.626 3 2.673 2.487 2.402 2.283 4 3.465 3.170 3.037 2.855 5 4.212 3.791 3.605 3.353 What is the investment's internal rate of return