Problem $11-10$ Using Break$-$Even Analysis $[$LO$3]$

Consider a project with the following data: Accounting break$-$even quantity $=5,500$ units; cash break$-$even quantity $=5,000$ units; life $=$ six years; fixed costs $=$$$170,000$; variable costs $=$$$26$ per unit; required return $=8$ percent. Ignoring the effect of taxes, find the financial break$-$even quantity. $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Break$-$even quantity