ABB has just purchased a $$510,000$ machine to produce gadgets. The machine will be fully depreciated by the straight$-$line method over its six$-$year economic life. Each gadget sells for $$41.$ The variable cost per gadget is $$22,$ and the firm incurs fixed costs of $$400,000$ each year. The corporate tax rate for the company is $21\%.$ The appropriate discount rate is $12\%.$ What is the financial break$-$even point for the project $($i$.$e$.,$ the quantity for financial break$-$even, that is NPV$=$$$0)?$

$27,452$ units

$28,128$ units

$29,765$ units

$30,509$ units

$26,816$ units