You are considering investing in a company that cultivates abalone for sale to local restaurants. Use the following information:

Sales price per abalone	=	$34.80
Variable costs per abalone	=	$5.90
Fixed costs per year	=	$373,000
Depreciation per year	=	$118,000
Tax rate	=	35%

The discount rate for the company is 15 percent, the initial investment in equipment is $826,000, and the projects economic life is seven years. Assume the equipment is depreciated on a straight-line basis over the projects life. The accounting break-even level is 16990 units.

What is the financial break-even level for the project?