Annabeth's Interiors is considering a project with a sales price of $$11\mathrm{.}80,$ variable cost per unit of $$8\mathrm{.}90,$ and annual fixed costs of $$134,900.$ The tax rate is $23$ percent and the discount rate is $18$ percent. The project requires $$228,000$ of fixed assets that will be worthless at the end of the $3-$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

$**$Note: partial units cannot be sold.