Consider a project with the following data: accounting break-even quantity = 14,200 units; cash break-even quantity = 10,300 units; life = five years; fixed costs = $170,000; variable costs = $27 per unit; required return = 12%. Ignoring the effect of taxes, find the financial break-even quantity. (Do not round intermediate calculations. Round the final answer to 2 decimal places.)

Break-even quantity