Chartreuse Co$.$ has purchased a brand new machine to produce its High Flight line of shoes. The machine has an economic life of five years. The depreciation schedule for the machine is straight$-$line with no salvage value. The machine costs $$535,000.$ The sales price per pair of shoes is $$60,$ while the variable cost is $$14.$ Fixed costs of $$157,000$ per year are attributed to the machine. The corporate tax rate is $23$ percent and the appropriate discount rate is $8$ percent.

What is the financial break$-$even point? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$