Laura M. has compiled this information related to a new project: Initial investment: $700,000; Fixed costs: $400,000; Variable costs: $12.50 per unit; Selling price: $35.00 per unit; Discount rate: 10 percent; Project life: 5 years; Tax rate: 34 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point?

		26,875
		27,007
		28,319
		29,420
		28,540