Shane's Toys, Inc., just purchased a $308,000 machine to produce toy cars. The machine will be fully depreciated by the straight-line method over its four-year economic life. Each toy sells for $23. The variable cost per toy is $10, and the firm incurs fixed costs of $279,000 each year. The corporate tax rate for the company is 40 percent. The appropriate discount rate is 10 percent. What is the financial break-even point point for the project? (Do not round intermediate calculations and round your final answer to nearest whole number (e.g., 32).)