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 Tshirts 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.$\text{'}$ So this says, "I get.$\text{'}$ It's funny! All we have to do is buy a used silk screen press for $$5,200$ and we are in business!" Assume there are no fixed costs, and you depreciate the $$5,200$ in the first period. Taxes are $35$ percent.

What is the accounting break$-$even point if each shirt costs $$4\mathrm{.}10$ to make and you can sell them for $$9\mathrm{.}60$ apiece? $($Do not round intermediate calculations. Round the final answer to nearest whole number.$)$

Accounting break$-$even point

units