Blue Tide Co. purchased a $7,200 silk screen press to produce t-shirts with popular prints. The machine will be fully depreciated by the straight-line method over its useful life of three years. Blue Tide believes that three years is fact a reasonable planning horizon for this project. After all, customer tastes change, and the company will likely have to adjust its offerings by the end of the three-year period. Each t-shirt is estimated cost $3.20 to produce and will sell for $15. The fixed cost are estimated to be $2,000 per year. The corporate tax rate for the company is 21% and the appropriate discount rate is 12%. What is the financial break-even point for the project (that is, how many units need to be sold in order to achieve financial break-even)?