as the finance manager of abc corp., you are presented with the following project. the company is considering the purchase of a new piece of equipment which would cost $1,000,000. this equipment will have a 10-year useful life and have a salvage value of $0 at the end of the 10-year period. it is estimated that . the incremental overhead for running the equipment will be $200,000 per year . they can sell the shelves for $100 each . the cost of sales is $60 per shelf for simplicity, we assume the levels of net working capital are always zeros during the whole project life. The company has a 21% marginal tax rate and a cost of capital of 15%.

Question: how many shelves per year does the company need to sell such that it will achieve an economic break-even?