Calculate the accounting break-even, the cash break-even and the financial break-even points for this project. The companys required return is 9% and the project will run for 5 years. Round your answer up to the next highest integer. Ignore any tax effects in calculating the cash break-even.

Unit Price $ 3,020

Unit Variable Cost $2,275

Annual Fixed Cost $ 9,000,000

Equipment Cost $ 3,100,000