A project under consideration costs $500,000, has a five-year life, and has no salvage value. Depreciation is straight-line to zero. The required return is 15%, and the tax rate is 34%. Sales are projected at 400 units per year. Price per unit is $3,000, variable cost per unit is $1,900, and fixed costs are $250,000 per year. Given the above base case projections, what is the financial break-even sales for this project? Ignore taxes.