evaluating a project that costs $850,000, has a five-year life, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 83,000 units per year, price per unit is $50, variable cost per unit is $20, and fixed costs are $2 million per year. The tax rate is 21%, and the required rate of return on the project is 12%.

Calculate the accounting break-even number of units for the project. (Round to 2 decimals)