A company is considering a 5 year project that opens a new product line and requires an initial outlay of 579,000, The assumed selfing price is 598 per unit, and the variable cost is 550 per unit. Fixed costs not including depreciation are $17,000 per year. Assume depreciation is calculated using stright-line down to zero salvage value. If the required rate of return is 13 . per year, what is the cash break-even point? (Answer to the nearest Whole uniti)