Annabeth's Interiors is considering a project with a sales price of $12.60, variable cost per unit of $9.30, and annual fixed costs of $135,300. The tax rate is 23 percent and the discount rate is 14 percent. The project requires $232,000 of fixed assets that will be worthless at the end of the 7-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.

Please do not round until the final step. Please also demonstrate ALL steps. I really want to understand how to reproduce this on my own. Thank you!