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 answer to 2 decimal places, e.g., 32.16.)