Consider a project with the following data: Accounting break-even quantity =14,300 units; cash break-even quantity =9.700 units; life =5 years; fixed costs=$205,000. varlable costs =$19 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 onswer to 2 decimal places, e.g., 32.16.)