Consider a project with the following data: accounting break-even quantity = 19,500 units; cash break-even quantity = 17,500 units; life = seven years; fixed costs = $210,000; variable costs = $50 per unit; required return = 12 percent. ignoring the effect of taxes, find the financial break-even quantity. (do not round intermediate calculations and round your final answer to 2 decimal places, e. g., 32.16.)