Tom is evaluating a project that costs $950,000. has a five-year life, and has no salvage value. Assume that depreciation is straight line to zero over the life of the project. Sales are projected at 90.000 units per year, price per unit is $65, variable cost per unit is $30, and food costs are $2 milion per year. The tax rate is 21%, and the required rate of return on the project is 12% Calculate the financial breakeven number of units for the project. (Round to 2 decimals)