Cube Inc. is a manufacturer of an industrial lighting system. Each system sells for $$250\mathrm{.}00$ and has variable manufacturing costs of $$135\mathrm{.}00.$ For the year the company sold $75,000$ units, had $$457,725$ of cash fixed costs and depreciation expense of $$50,000.$ How many units did the company have to sell to break$-$even on an accounting basis?