Crissy Plastics is considering an expansion project with estimated fixed costs of $$39,800,$ depreciation of $$22,800,$ variable costs per unit of $$5\mathrm{.}74,$ and an estimated sales price of $$12\mathrm{.}99$ per unit. How many units must the firm sell to break even on a cash basis?

$3,145$ units

$1,802$ units

$2,345$ units

$8,634$ units

$5,490$ units