Calloway Cab Company computes its break-even point strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $480,000, but 20 percent of this value is represented by amortization. Its contribution margin (price minus variable cost) for each unit sold is $4.40. How many units does the firm need to sell to reach the cash break-even point? (Round the final answer to the nearest whole number.) Cash break-even point units