Consider a project with the following data: accounting break-even quantity = 19,000 units; cash break-even quantity = 13,000 units; life = four years; fixed costs = $130,000; variable costs = $50 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 final answer to 2 decimal places. (e.g., 32.16))