The Federation Inc is considering a new shuttle project. The information below is provided and we have been asked to determine the NPV break-even level of unit sales for a year. Purchase price of new equipment = $482,000. Shipping and installation costs for the new equipment = $24,000. The expansion will be financed half with equity and half with debt. The interest rate on the debt = 8% with principal due in full in exactly 4 years. Variable cost per unit = $49. Sales price per unit = $90. Annual fixed operating costs excluding depreciation = $156,000. Unit sales are assumed to be the same each year. Straight-line depreciation will be taken over the 7 year life of the project. The equipment will be depreciated so that book value equals expected salvage value at the end of the project. Working capital of $130,000 is required up front and an additional $41,000 of working capital is needed at the end of year one. Tax rate = 29%. Required rate of return (RRR) = 14%. Salvage value of the new equipment in 7 years = $64,000. (Answer in units, unrounded to whole units, keeping 2 decimal places).