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. The Motor Works is considering an expansion project with estimated annual fixed costs of $71,000, depreciation of $38,500, variable costs per unit of $17.90 and an estimated sales price of $28 per unit. How many units must the firm sell to break-even on a cash basis? ,A. 6,521 units,B. 7,030 units,C. 7,510 units,D. 9,667 units,E. 10,842 units,