The Branson Corporation is considering a change in its cash-only policy. The new terms would be net one period. The required return is 2 percent per period.

	Current Policy	New Policy
Price Per Unit	$68	$70
Cost Per Unit	$36	$36
Unit Sales Per Month	2900	???

What is the break-even quantity for the new credit policy? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)