A company is considering a 5 -year project that opens a new product line and requires an initial outlay of $82.000. The assumed selling price is $98 per unit. and the variable cost is $64 per unit. Fixed costs not including depreciation are $16.000 per year. Assume depreciation is calculated using stright tine down to zero salvage value. If the required rate of return is 1396 per year, what is the accounting break-even point? (Answer to the nearest whole unit.l