The accounting break-even production quantity for a project is 12,320 units. The fixed costs are $187,400 and the contribution margin per unit is $18.10. The fixed assets required for the project will be depreciated on straight-line basis to zero over the project's 4-year life. What is the amount of fixed assets required for this project?
$35,592
$129,600
$142,368
$32,400
$148,500