Thaler & Co are prepared to launch their new project. They expect that, once operational, they will sell $400,000$ units at a per unit price of $$12\mathrm{.}00.$ They anticipate each unit will have a variable cost of $$7\mathrm{.}25.$ Thaler's project will incur $$800,000$ in annual depreciation expense and they plan to have other annual cash operating cost of $$900,000.$ Thaler has a tax rate of $21\%.$

What is Thaler's cash break$-$even quantity of units sold?

$357,895$ units

$168,422$ units

$189,474$ units

$75,000$ units

$84,211$ units