Lowell Tech has just purchased a $510,000 machine to produce gadgets. The machine will be fully depreciated by the straight-line method over its six-year economic life. Each gadget sells for $41. The variable cost per gadget is $22, and the firm incurs fixed costs of $400,000 each year. The corporate tax rate for the company is 25%. The appropriate discount rate is 12%. What is the financial breakeven point for the project (i.e., the quantity for financial break-even, that is NPV=\$0)? 26,348 units 27,512 units 28,266 units 29,205 units 25,610 units