A company has the following information related to a new project: Initial investment: $1,540,000; Fixed costs: $343,000; Variable costs: $16.60 per unit; Selling price: $33.30 per unit; Discount rate: 15 percent; Project life: 5 years; Tax rate: 25 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point (in units)? 49,738 50,404 51,070 51,736 52,402