Annabeth's Interiors is considering a project with a sales price of $13.80, variable cost per unit of $9.90, and annual fixed costs of $135,900. The tax rate is 23 percent and the discount rate is 12 percent. The project requires $238,000 of fixed assets that will be worthless at the end of the 3-year project. What is the present value break-even point in units per year if the firm uses straight line depreciation?

PV Break-even = units

**Note: partial units cannot be sold.