We are evaluating a project that costs $$845,000,$ has an eight$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $51,000$ units per year. Price per unit is $$53,$ variable cost per unit is $$27,$ and fixed costs are $$950,000$ per year. The tax rate is $22$ percent, and we require a return of $10$ percent on this project.

Calculate the Accounting Break$-$even Point.