A project requires an initial fixed asset investment of $167,000, has annual fixed costs of $41,700, a contribution margin of $15.38, a tax rate of 21 percent, a discount rate of 18 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

**Note: partial units cannot be sold.