Wexford Industrial Supply is considering a new project with estimated depreciation of $32,000, fixed costs of $36,000, and total sales of $73,500. The variable costs per unit are estimated at $5.00. What is the accounting break-even level of production? Please show your work.
i) 32,736 units
ii) 1,100 units
iii) 33,100 units
iv) 7,500 units
v) 7,292 units