Kurt's Interiors is considering a project with a sales price of $11, a variable cost per unit of $8.50, and fixed costs of $134,500. The tax rate is 35 percent and the applicable discount rate is 14 percent. The project requires $224,000 of fixed assets that will have no value at the end of the 4-year project. 

What is the breakeven point of present value in units per year?