Niko (sic) has purchased a brand-new machine to produce its High Flight line of shoes. The machine has an economic life of five years. The depreciation schedule for the machine is straight-line with no salvage value. The machine costs $575,000. The sales price per pair of shoes is $50, while the variable costs is $14 (per pair). $195,000 of fixed costs per year are attributed to the machine. Assume that the corporate tax is 34 percent and the appropriate discount rate is 8 percent. What is the financial break-even point?