Boise Timber Co. computes its break-even point strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $7100,000, but 20 percent of this value is represented by depreciation. Its contribution margin (price minus variable cost) for each unit is $15. How many units does the firm need to sell to reach the cash break-even point? (Round your answer to the nearest whole number.) Cash break-even units point