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Boise Timber Co. computes its break-even point strictly on the basis of cash expenditures related to fixed costs. Ils total fixed costs are 57,900,000, but 20 percent of this value is represented by depreciation is contribution margin (price minus variable cost for each unit s $23. How many units does the firm need to sell to reach the cash break-even point? (Round your answer to the nearest whole number) Clih brak-even pont unit