A project requires an initial fixed asset investment of $$166,000,$ has annual fixed costs of $$41,600,$ a contribution margin of $$15\mathrm{.}34,$ a tax rate of $21$ percent, a discount rate of $17$ percent, and straight$-$line depreciation over the project's $3-$year life. The assets will be worthless at the end of the project. What is the present value break$-$even point in units per year?

PV Break$-$even $=$

units