Thaler & Co are prepared to launch their new project. They expect that, once operational, they will sell $450,000$ units at a per unit price of $$31\mathrm{.}50.$ They anticipate each unit will have a variable cost of $$24\mathrm{.}50.$ Thaler's project will incur $$280,000$ in annual depreciation expense and they plan to have other annual cash operating cost of $$800,000.$ Thaler has a tax rate of $21\%.$

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

$154,286$ units

$44,082$ units

$34,286$ units

$114,286$ units

$40,000$ units