We are evaluating a project that costs $837,197, 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 60,061 units per year. Price per unit is $41, variable cost per unit is $19, and fixed costs are $418 per year. The tax rate is 35%, and we require a return of 17% on this project.

Calculate the Accounting Break-Even Point. (Do not round intermediate calculations)