Question 22 3.34 pt Site Corp. is a manufacturer of a after-market auto part. The part sells for $65.00 each and has variable manufacturing costs of $34.00. For the year the company sold 65,000 units, had $520,000 of cash fixed costs and depreciation expense of $55,000. How many units did the company have to sell to break-even on an accounting basis? (round your answer to the nearest whole number)