We are evaluating a project that costs $840,093, 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 60,041 units per year. Price per unit is $35, variable cost per unit is $21, and fixed costs are $417,200 per year. The tax rate is 35%, and we require a return of 19% on this project. Calculate the Financial Break-Even Point.