A 5-year project will require an initial investment of $2,600,000 to create a new product. The salvage value is zero, and there will be no impact on Net Working Capital. The firm's expects to sell the new products for $36,000 per unit, and incur variable costs of $26,000 per unit. Annual fixed costs are expected to be $440,000. The firm uses a 20% discount rate. What is the financial break-even point? (Round your answer to the nearest whole unit. For example, if your answer is 1,234.56789, enter 1235. Do not worry if Canvas adds commas.)