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 $$570,000.$ The

sales price per pair of shoes is $$83,$ while the variable cost is $$34.$ Fixed costs of

$$275,000$ per year are attributed to the machine. The corporate tax rate is $23$ percent

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 places,

e$.$g$.,32\mathrm{.}16)$

Financial break$-$even point

units