Note: I have asked this question previously and the person before got it wrong. : 38,465 units is wrong. Please get me the correct answer. Thank You.

Ayden's Toys, Inc., just purchased a $480,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its seven-year economic life. Each toy sells for $20. The variable cost per toy is $7, and the firm incurs fixed costs of $340,000 each year. The corporate tax rate for the company is 24 percent. The appropriate discount rate is 12 percent. What is the financial break-even point for the project in units?