Jim decides he would like start a part-time business building birdhouses. His fixed costs are minimal at $401.89 as he would build them out of his garage at home and already has all of the tools he would need. A quick look at competitor's prices leads him to believe that the average price a customer will pay for each birdhouse is $62.42. His unit variable cost for a birdhouse is $35.43 (for labour, wood and shingles). 

Calculate the break-even point. (Round up your answer to the next whole number.)