A prоject will require spending $3,200,000 оn new fixed аssets thаt will be depreciаted оn a straight-line basis to a value of zero over five years, at which point the assets will be worthless. The project involves selling new products for $40,000 per unit, with a variable cost of $18,000 per unit. Annual fixed costs are expected to be $485,000. The company uses a 20 percent discount rate. What is the financial break-even point?