West County Corp. is considering a new project with estimated depreciation of $34,000, fixed costs of $35,000, and total sales of $73,600. The variable costs per unit are estimated at $4.60. What is the accounting break-even level of production? (Please give answer in number of units).
A. 2,000 units
B. 8,159 units
C. 1,000 units
D. 35,000 units