A company is considering a 5-year project that opens a new product line and requires an initial outlay of $84,000. The assumed selling price is $32 per unit, and the variable cost is $56 per unit. Fixed costs not including depreciation are $17,000 per year. Assume depreciation is cakulated using stright-ine down to zero salvage value if the required rate of return is 12% per year, what is the financial break even port? Answer to the nearest whole unit.