Lennar Corporation has compiled this information related to a new project: Initial investment: $464,000; Fixed costs: $329,000; Variable costs: $11.80 per unit; Selling price: $41.00 per unit; Discount rate: 12 percent; Project life: 5 years; Tax rate: 25 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point?