You are considering starting a new factory producing small electric heaters. Each unit will sell at a price of $17. The production cost of each heater is $12. The fxed cost of production is $18000. This project has an economic life of 8 years. The project requires an investment of $185000 in plants and equipment. This equipment will be depreciated using a straightfine depreciation method to a salvage value of zero. The required rate of retum for the project is 11 percent. The marginal corporate tax rale is 21 percont. Based on these assumptions, calculate the number of units of production at the net present value (financial) break-even point. 1148511471.6811371.5811215.37