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 break-even point for the project (i.e., the quantity for financial break-even, that is NPV=$0)?

A. 26,348 units

B. 27,512 units

C. 28,266 units

D. 29,205 units

E. 25,610 units