Consider a project with a $4-$year life and no salvage value. The initial cost to set up the project is $$100,000.$ This amount is to be linearly depreciated to zero over the life of the project.

The price per unit is $$100,$ variable costs are $$40$ per unit and fixed costs are $$40,000$ per year $($excluding depreciation$).$ The project has a required return of $14\%.$ Ignore taxes.

How many units must be sold for the project to break even from an operating cash flow perspective $($cash break$-$even$)?$