A company had the following operating results for the current period: 22,000 sales units, $924,000 sales, $594,000 variable expenses, and $324,000 fixed expenses. If the company expects variable expenses to increase by $2 per unit and fixed expenses to increase by $29,600 next year, what will be the increase in the number of units needed to sell to break even?
A.	1,973 units.
B.	3,323 units.
C.	4,907 units.
D.	5,600 units.