We are evaluating a project that costs $842,200, 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 58,779 units per year. Price per unit is $40, variable cost per unit is $22, and fixed costs are $417,165 per year. The tax rate is 35%, and we require a return of 20% on this project.

Calculate the Financial Break-Even Point. (Round answer to 0 decimal places. Do not round intermediate calculations)