XYZ, Inc. manufactures sunglasses. The variable cost for production is $0.26 per unit and the fixed costs are $94,800 a year. The selling price for sunglasses is $1.15 per unit. What is the cash break-even point? (round your answer to nearest integer) a: 76,453 units b: 82,435 units c: 106,517 units d: 128,907 units or none of the above