Martinez, Incorporated, has purchased a brand new machine to produce its High Flight line of shoes. The machine has an economic life of $5$ years. The depreciation schedule for the machine is straight$-$line with no salvage value. The machine costs $$535,000.$ The sales price per pair of shoes is $$76,$ while the variable cost is $$28.$ Fixed costs of $$240,000$ per year are attributed to the machine. The corporate tax rate is $21$ percent and the appropriate discount rate is $8$ percent. What is the financial break$-$even point? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16)$