A company sells Gizmos to consumers at a price of $91 per unit. The costs to produce Gizmos is $47 per unit. The company will sell 17,000 Gizmos to consumers each year. The fixed costs incurred each year will be $120,000. There is an initial investment to produce the goods of $3,200,000 which will be depreciated straight line over 11 year life of the investment to a salvage value of $0. The opportunity cost of capital is 6% and the tax rate is 35%.

Operating Cash Flow - 510,018.18

NPV- 822,499.42

Find the net present value break-even level of units sold?