Aydens Toys, Inc., just purchased a $510,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its 8-year economic life. Each toy sells for $26. The variable cost per toy is $8 and the firm incurs fixed costs of $370,000 per year. The corporate tax rate for the company is 25 percent. The appropriate discount rate is 13 percent. What is the financial break-even point for the project?

Financial break even point: ? ? ?