Sandy R. has compiled this information related to a new project: Initial investment: $980,000; Fixed costs: $430,000; Variable costs: $9.26 per unit; Selling price: $31.20 per unit; Discount rate: 13 percent; Project life: 5 years; Tax rate: 25 percent. Fixed assets are depreciated using straight-line depreciation over the project's life. What is the financial break-even point?

61,953

49,628

33,554

42,707

55,170