Boise Timber co. computes its break-even point strictly on the basis of cash expenditures related to fixed costs.

Boise Timber co. computes its break-even point strictly on the basis of cash expenditures related to fixed costs. Its total fixed costs are $8,000,000, but 25 percent of this value is represented by depreciation. Its contribution margin (price minus variable cost) for each unit is $24. How many units does the firm need to sell to reach the cash break-even point? (Round your answer to the nearest whole number.)