Consider a project with the following data: accounting break-even quantity = 27,200 units; cash break-even quantity = 24,000 units; life = four years; fixed costs = $120,000; variable costs = $20 per unit; required return = 8 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.) Break-even quantity