Consider a project with a $5-$year life. The initial cost to set up the project is $$450,000.$ This amount is to be linearly depreciated to zero over the life of the project. The firm expects to be able to sell the equipment for $$90,000$ after $5$ years.

The price per unit is $$310,$ variable costs are $$248$ per unit and fixed costs are $$45,000$ per year. The project has a required return of $16\%$ and a tax rate of $28\%.$How many units must be sold per year for the project to achieve financial break$-$even?