Rebecca has compiled this information related to a new project: Initial investment: $600,000; Fixed costs: $350,000; Variable costs: $14.20 per unit; Selling price: $40.00 per unit; Discount rate: 10 percent; Project life: 5 years; Tax rate: 34 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point (i.e., the number of units sold to break even financially)?

A. 20,712

B. 20,465

C. 20,246

D. 19,850

E. 19,494