Calloway Cab Company determines its break$-$even strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $$540,000,$ but $10$ percent of this value is represented by depreciation. Its contribution margin $($price minus variable cost$)$ for each unit is $$5\mathrm{.}00.$ How many units does the firm need to sell to reach the cash break$-$even point?

Note: Round your answer to the nearest whole number.

Cash break$-$even point

$97,200$ units