Martinez, Incorporated, has purchased a brand new machine to produce its High Fligt line of shoes. The machine has an economic life of 5 years. The depreciation schedul for the machine is straight-line with no salvage value. The machine costs $540,000. Th sales price per pair of shoes is $77, while the variable cost is $29. Fixed costs c $245,000 per year are attributed to the machine. The corporate tax rate is 22 percer and the appropriate discount rate is 9 percent. What is the financial break-even point (Do not round intermediate calculations and round your answer to 2 decimal place: e.g., 32.16)