We are evaluating a project that costs $842,697, 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 64,780 units per year. Price per unit is $45, variable cost per unit is $17, and fixed costs are $416 per year. The tax rate is 35%, and we require a return of 20% on this project.

Calculate the Accounting Break-Even Point. (Round answer to 0 decimal places. Do not round intermediate calculations)