Variable cost per unit is 42.8 (21,400/500). Purchase price is 50,000. No information about fixed costs so I will assume 0? That means you sell 500 units a year and need to charge 142.8 (50,000+21,400 / 500) to break even.
This is not a real world example so I am not sure where you are going with it. Usually you do not expect to recover the cost of an asset in the first year and there are overhead fixed costs involved.