As the finance manager of a company, you are presented with the following project. The company is considering the purchase of a new piece of equipment which would cost $200,000. This equipment will have a four-year useful life and have a salvage value of $0 at the end of the four-year period. It is estimated that

the incremental overhead for running the equipment will be $20,000 per year.

they can sell the shelves for $25 each.

the cost of sales is $15 per shelf.

For simplicity, we assume the levels of net working capital are zeros during the whole project life.

The company has a 30% marginal tax rate and a cost of capital of 15%.

Question: How many shelves does the company need to sell such that it will achieve an accounting break-even?