Exhibit 1: The expected cash flows in US$ from the project in Ohio and North Dakota.

Year	Cash flow (Ohio)	Cash flow (ND)
0	(2,200,000)	(2,400,000)
1*	500,000	350,000
2	245,000	185,000
3	287,000	205,000
4	300,000	290,000
5	388,000	380,000
6	480,000	590,000
7	530,000	400,000
8	585,000	583,000
9	590,000	580,000
10	692,000	720,000

Jeff has estimated the fixed costs (including depreciation) of the Ohio project to be $2.5 million, sales price is $200, and the variable cost is $120, giving a contribution margin of $80. What is the accounting profit break-even quantity for this project?