Calpine Company has the following information related to a new project: Initial investment: $980,000; Fixed costs: $230,000; Variable costs: $11.80 per unit; Selling price: $28.50 per unit; Discount rate: 14 percent; Project life: 8 years; Tax rate: 25 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point?

		28,194 units
		27,615 units
		26,534 units
		25,418 units
		29,093 units