7. Calloway Cab Company determines its break-even strictly on the basis of cash expenditures related to fixed cost 5 percent of this value is represented by depreciation. Its contribution margin (price minus variable cost) for each unit is $4.10. How many units does the firm need to sell to reach the cash break-even point? Air Purifier Inc. computes its break-even point strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $2,450,000, but 15 percent of this value is represented by depreciation. Its contribution margin (price minus variable cost) for each unit is $40. How many units does the firm need to sell to reach the cash brk ven point? Boise Timber Co. computes its break even point strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $6,500,000, but 10 percent of this value is represented by depreciation. Its contribution margi (price minus variable cost) for each unit is $9. How many units does the firm need to sell to reach the cash break-even point? s. Its total fixed costs are $450,000, but 8. 9