Annabeth's Interiors is considering a project with a sales price of $$16\mathrm{.}60,$ variable cost per unit of $$11\mathrm{.}30,$ and annual fixed costs of $$137,300.$ The tax rate is $23$ percent and the discount rate is $18$ percent. The project requires $$252,000$ of fixed assets that will be worthless at the end of the $7-$year project. What is the present value break$-$even point in units per year if the firm uses straight line depreciation?

PV Break$-$even $=$

units