Consider a project with the following data: Accounting break$-$even quantity $=16,000$ units; cash break$-$even quantity $=15,000$ units; life $=$ six years; fixed costs $=$$$180,000$; variable costs $=$$$36$ per unit; required return $=12$ percent. Ignoring the effect of taxes, find the financial break$-$even quantity. $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Break$-$even quantity