Consider a project with the following data: accounting break-even quantity = 20,400 units; cash break-even quantity = 19,000 units; life = eight years; fixed costs = $190,000; variable costs = $42 per unit; required return = 15 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.)