Ayden's Toys, Incorporated, just purchased a $535,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its 5 -year economic life. Each toy sells for $31. The variable cost per toy is $13 and the firm incurs fixed costs of $395,000 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? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)