Modern Artifacts can produce keepsakes that will be sold for $80 each. Nondepreciation fixed costs are $1,900 per year, and variable costs are $60 per unit. The initial investment of $2,000 will be depreciated straight-line over its useful life of 5 years to a final value of zero, and the discount rate is 10%.

Question: What is the NPV break-even level of sales if the firm pays no taxes? (Do not round intermediate calculations. Round your answer to the nearest whole number.)

Hint: its not 123, 101, or 113 units.