A manufacturer of cedar shingles has supplied the following data:

Bundles of cedar shakes produced and sold		360,000
Sales revenue	$	2,412,000
Variable manufacturing expense	$	1,170,000
Fixed manufacturing expense	$	714,000
Variable selling and administrative expense	$	414,000
Fixed selling and administrative expense	$	82,000
Net operating income	$	32,000

The company's break-even in unit sales is closest to:

		118,806
		206,957
		346,087
		14,775