Shane's Toys, Inc., just purchased a dollar 296,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its four-year economic life. Each toy sells for dollar 23. The variable cost per toy is dollar 10, and the firm incurs fixed costs of dollar 276,000 each year. The corporate tax rate for the company is 40 percent. The appropriate discount rate is 10 percent. What is the financial breakeven 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