Nixon manufactures watches.

Each watch has a variable cost of 13.80 & variable labor cost of $1.20 per unit.

Company has a fixed cost of 350,000 during a year with total production of 136,000 units.

The selling price is 195.00 per unit.

What is the cash break even point?

Group of answer choices

22,435 units

16,453 units

1,945 units

14,768 units