A company is considering a 5-year project that opens a new product line and requires an initial outlay of $78,000. The assumed selling price is $100 per unit, and the variable cost is $69 per unit. Fixed costs not including depreciation are $21,000 per year. Assume depreciation is calculated using stright-line down to zero salvage value. If the required rate of return is 14% per year, what is the accounting break-even point? (Answer to the nearest whole unit.)