Consider a project with the following data: accounting break-even quantity = 16,700 units; Break-even amount in cash = 15,000 units; life = four years; fixed costs = $150,000; variable costs = $32 per unit; required return = 15 percent. Ignoring the effect of taxes, find the amount of financial equilibrium. (Do not round intermediate calculations, and round your final answer to 2 decimal places, for example, 32.16.)