Consider a project with the following data: Accounting break-even quantity =10,300 units; cash break-even quantity =9,500 units; life = six years; fixed costs =$190,000; variable costs =$88 per unit; required return =10 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., 32.16.)