We are evaluating a

project that costs $$832,000,$ has a life of$8$ years, and has no

salvage value. Assume that depreciation is straight$-$line to zero

over the life of the project. Sales are projected at $40,000$ units

per year. Price per unit is $$40,$ variable cost per unit is $$15,$ and

fixed costs are $$700,000$ per year. The tax rate is $23$ percent and

we require a return of $13$ percent on this project.$$Calculate the

accounting break$-$even point. $($Do not round intermediate

calculations and round your answer to the nearest whole number,

e$.$g$.,32.)$