a company is considering manufacturing a new product. this new product is expected to sell at a price of $774 per unit. the variable cost associated with this product is $213 per unit. the anticipated fixed cost is $493998 per year. this new product requires an initial investment of $441686 for the purchase of machinery. the machinery will be depreciated using straight-line method to a value of zero over 4 years. calculate the number of units to be sold per year to achieve accounting break-even.