quarter market has determined that a new project has expected fixed costs of $132,378, a contribution margin of $36.20, and a tax rate of 21 percent. the investment has an initial cost of $548,000 that will be depreciated straight-line to zero over the 5-year life of the project. what is the expected financial break-even point in units per year if the discount rate is 15 percent? (round up to the nearest whole unit.)