ABC, Inc. manufactures biotech sunglasses. The variable cost for production is $2.60 per unit and the fixed costs are $94,800 a year. The selling price for sunglasses is $11.50 per unit. What is the cash break-even point? (round your answer to nearest integer)

7,645 units

8,244 units

10,652 units

12,891 units

14,077 units