Cool Shades, Inc. (CSI) manufactures biotech sunglasses. The variable materials cost is $1.74 per unit, and the variable labor cost is $.86 per unit. Suppose the firm incurs fixed costs of $948,000 during a year in which total production is 136,000 units and the selling price is $11.50 per unit. What is the cash break-even point?
A. 76,453 units
B. 82,435 units
C. 106,517 units
D. 128,907 units
E. 140,768 units