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 $$565,000.$ The sales price per pair of shoes is $$82,$ while the variable cost

is $$33.$ Fixed costs of $$270,000$ per year are attributed to the machine. The corporate tax rate is $22$ 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$.,32\mathrm{.}16)$

Financial break$-$even point

units