Consider a project with the following information: initial investment $2,400,000; straight-line depreciation to zero over six-year life; $100,000 salvage value; price per unit $220; variable cost per unit $140; annual fixed costs $250,000; annual quantity sold 12,400 units; Tax Rate 21%; required return is 12%. What is the Cash Flow Break-Even point for units sold? (Round any partial units to the next higher number)