Maxim is considering starting a new company to produce microchips. The sales price would be set at 1.5 times the variable cost per unit; the VC/unit is estimated to be $3.50; and fixed costs are estimated at $90,000. Depreciation is $15,000. What sales volume would be required in order to break even on an accounting basis, i.e., to have an EBIT of zero for the business?