A company has the following information related to its new project: Initial investment: $1,560,000; Fixed costs: $390,000; Variable costs: $22.10 per unit; Selling price: $42.40 per unit; Discount rate: 10 percent; Project life: 6 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?