A firm is considering a $3-$year project with discount rate of $12$ percent, a tax rate of $21$ percent, and an initial cost of $$2\text{'}940$ for fixed assets. the selling price is estimated at $$13\mathrm{.}29$ a unit based on variable costs per unit of $$6\mathrm{.}39$ and fixed costs of $$3,000.$ Depreciation is straight$-$line to zero over three years. What is the accounting break$-$even point?