Problem 28-17 Break-Even Quantity

The Harrington Corporation is considering a change in its cash-only policy. The new terms would be net one period. The required return is 2.0 percent per period.

	Current Policy			New Policy
Price per unit	$	74		$	76
Cost per unit	$	38		$	38
Unit sales per month		3,200			?

What is the break-even quantity for the new credit policy? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))