Consider a project with a $5-$year life and no salvage value. The initial cost to set up the project is $$100,000.$ This amount is to be linearly depreciated to zero over the life of the project.

The price per unit is $$70,$ variable costs are $$40$ per unit and fixed costs are $$40,000$ per year. The project has a required return of $14\%.$ Ignore taxes.

How many units must be sold per year for the project to achieve financial break$-$even?