A project requires an investment of $$4,906,000$ in fixed assets that will be depreciated on a straight line basis to zero over $5$ years, at which point the assets will be worthless. The forecasted sales price is $$66,600$ per unit, with a variable cost of $$9,200$ per unit. Fixed costs are expected to be $$503,400$ per year. If the discount rate is $24\mathrm{.}0\%,$ find the financial break$-$even point.

Group of answer choices

$94\mathrm{.}24$

$25\mathrm{.}86$

$71\mathrm{.}36$

$39\mathrm{.}90$

$19\mathrm{.}39$