A manually-operated production machine costs $66,063. It will have a ser- vice life of 7 years with an anticipated salvage value of $5,000 at the end of its life. The machine will be used to produce parts at a rate of 20 units per hour. The annual cost to maintain the machine is $2,000. A machine over- head rate of 15% is applicable to capital cost and maintenance. Labor to run the machine costs $10.00 per hour and the applicable overhead rate is 30%. Determine the profit break-even point if the sale price of parts is $1.00 per 1.4 unit