Shane's Toys, Inc., just purchased a $350,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its five-year economic life. Each toy sells for $25. The variable cost per toy is $11, and the firm incurs fixed costs of $272,000 each year. The corporate tax rate for the company is 34 percent. The appropriate discount rate is 12 percent. What is the financial break-even point point for the project? (Do not round intermediate calculations and round your final answer to nearest whole number (e.g., 32).)

Break-even point

units