A compary is consideting a 5 -year project that opens-a new product line and requiras an initial outlay of $84,000. The assumed selling price is $97. per unit, and the variable cost is $53 per unit. Fixed costs not including depreciation are $25,000 per year. Assume depreciation is caliculated using. stright-line down to zero salvage value. If the required rate of return is 12% per year, what is the financial break-even point? (Answer to the nearest. Whole units