A 5- year project involves purchasing a new machine (fixed asset) in Year 0 for $1,400. The machine has a five year life and will be depreciated straight line to a zero book value by the end of its life, thus the depreciation rate in each year during Years 1 through 5 is 20%. The fixed operating cost per year is $400. The selling price will be $10 per unit and the variable operating cost per unit will be $5. The tax rate is 34%. What is the accounting break even point? Round your final answer to the nearest unit (whole number).

		178 units
		98 units
		136 units
		114 units