California Breeze manufactures biotech sunglasses. The variable materials cost is $$2\mathrm{.}75$ per unit, and the variable labor cost is $$1\mathrm{.}85$ per unit. Suppose the firm incurs fixed costs of $$670,000$ during a year in which total production is $136,000$ units and the selling price is $$9\mathrm{.}95$ per unit. What is the cash break$-$even point?

$140,768$ units

$82,435$ units

$76,453$ unitss

$106,517$ units

$125,234$ units