Your buddy comes to you with a surefire way to make some quick money and help pay off your student loans. His idea is to sell T-shirts with the words I get on them. You get it? He says, You see all those bumper stickers and T-shirts that say got milk or got surf. So this says, I get. Its funny! All we have to do is buy a used silk screen press for $4,600 and we are in business! Assume there are no fixed costs, and you depreciate the $4,600 in the first period. Taxes are 35 percent.

What is the accounting break-even point if each shirt costs $3.50 to make and you can sell them for $9.00 apiece? (Do not round intermediate calculations. Round the final answer to nearest whole number.)

Accounting break-even point units