Ivanhoe Christmas Trees Inc management is considering introducing a new line of inexpensive trees. The initial outlay for the project is $140,000 and rhe company will have to invest $4000 in wirking capital and $8000 in fixed assers each year during the six year life of the project. Annual depreciation and amortization charges for the project will be $12000 and cash related fized costs will be $5000 per year. The furm will sell each tree for $60, and the variable cost to produce each tree is $32. Calculate the number if trees the furm must produce and sell in irder to break even economically. Assume that the appropriare cost of capital for the project is 10 percent and that the marginal tax rate us 40 percent.