We are evaluating a project that costs $835065, 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 64051 units per year. Price per unit is $40, variable cost per unit is $21, and fixed costs are $419173 per year. The tax rate is 35%, and we require a return of 22% on this project.

Calculate the Financial Break-Even Point.