Miller Tools is considering a new project that requires an initial investment of $82,600 for fixed assets, which will be depreciated straight-line to zero over the project's 4-year life. The project is expected to have fixed costs of $41,200 a year and a contribution margin of $22.80. The tax rate is 34 percent and the discount rate is 10 percent. What is the financial break-even point? 2,949.91 units 3,072.10 units 2,200.01 units 2,483.33 units 2,666.67 units