The Quorum Company has a prospective 8-year project that requires initial fixed assets costing $905,000. These assets will be depreciated on a straight-line basis over the life of the project, and they will be worthless when the project concludes. Annual fixed costs are $402,400, variable costs per unit are $112.60, and the sales price per unit is $238. The discount rate is 15% and the tax rate is 21%. What is the financial break-even point in units per year