Problem $11-10$ Using Break$-$Even Analysis $[$LO$3]$

Consider a project with the following data: Accounting break$-$even quantity $=19,000$ units; cash break$-$even quantity $=13,000$ units; life $=$ four years; fixed costs $=$ $$130,000$; variable costs $=$ $$50$ per unit; required return $=15$ percent. Ignoring the effect of taxes, find the financial break$-$even quantity.