We are evaluating a project that costs $$841,946,$ has an eight$-$year life, and has no salvage value. Assume that depreciation is straight$-$line to zero over the life of the project. Sales are projected at $63,434$ units per year. Price per unit is $$38,$ variable cost per unit is $$15,$ and fixed costs are $$421,013$ per year. The tax rate is $35\%,$ and we require a return of $20\%$ on this project. Calculate the Financial Break$-$Even Point. $($Round answer to $0$ decimal places. Do not round intermediate calculations$)$ Topic: Risk Analysis