The firm is considering an expansion project with estimated fixed costs of $100,000, depreciation of $15,000, variable costs per unit of $60, and an estimated sales price of $80 per unit. Ignore taxes. How many units must the firm sell to break even on a cash basis?

A) 5,750 units

B) 5,000 units

C) 1,250 units

D) 1,438 units

E) 1,917 units