Sophie has compiled this information related to a new project: Initial investment: $480,000; Fixed costs: $332,000; Variable costs: $11.50 per unit; Selling price: $40.00 per unit; Discount rate: 10 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? 15,970 16,450 16,820 17,330 17,610