A company has compiled this information related to a new project: Initial investment: $$400,000$; Fixed costs: $$65,000$; Variable costs: $$6$ per unit; Selling price: $$20$ per unit; Discount rate: $11$ percent; Project life: $5$ years; Tax rate: $29$ percent. Fixed assets are depreciated using straight$-$line depreciation over the project's life. What is the financial break$-$even point $($i$.$e$.,$ the number of units to break even financially$)?($note$,$ npv $=0$ at the financial break even point$)$ choose from the following answers, one is correct:

a$.13,623$

b$.13,410$

c$.13,197$

d$.12,984$

e$.12,771$