Collowsy Cob Compony determines its break$-$even strictly on the bosis of cash expenditures related to fixed costs. Its total fixed costs

ore $$430,000,$ but $15$ percent of this value is represented by deprecistion. Its contribution margin $($price minus vorisble cost$)$ for esch

unit is $$3\mathrm{.}90.$ How many units does the firm need to sell to resch the cosh bresk$-$even point? $($Round your answer to the nearest

whole number.$)$