Night Shades Inc manufactures biotech sunglasses. The variable materials cost is $12.03 and the variable labor cost is $6.89 per unit. Suppose the company incurs fixed costs of $845,000 during a year in which total production is 210,000 units. The selling price is $49.99 per unit and depreciation is $450,000 per year. What is the cash break even?

Group of answer choices

18,576 units

20,433 units

22,477 units

24,724 units

27,197 units