What is the cash break$-$even point?Price $=$ $$130$ per unit;variable cost $=$ $$28\mathrm{.}8$ per unit;fixed cost $=$ $$44,000\mathrm{.}00$ per year;depreciation $=$ $$13,000\mathrm{.}00$ per year.Assume a discount rate of $12\%,$ project initial outlay of $$130,000\mathrm{.}00,$ project life of $5$ years, and ignore taxes.a$)678$ unitsb$)564$ unitsc$)374$ unitsd$)792$ units e$)435$ units