Cullumber Motors management is considering a project to produce toy cars. The project would require an initial outlay of $113,500 and have an expected life of 10 years. Management estimates that each year during the life of the project depreciation and amortization would be $9,080, capital expenditures would be $4,540, additions to working capital would be $2,270, and fixed costs would be $3,270. Also, each toy car would sell for $14 and cost $6 to produce. Finally, the cost of capital for the project would be 12 percent, cash flow from the project would be taxed at a 25 percent rate, and the assets would be depreciated to a salvage value of $0. How many units must be sold each year in order for this project to break even from an economic standpoint? (For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round intermediate calculations to 2 decimal places, e.g. 15.25 and the final answer up to the next whole number.) Click here to view factor table. Units to be sold cars