A manufacturer of tiling grout has supplied the following data:

Kilograms produced and sold	380,000
Sales revenue	$ 2,736,000
Variable manufacturing expense	$ 1,349,000
Fixed manufacturing expense	$ 336,000
Variable selling and administrative expense	$ 399,000
Fixed selling and administrative expense	$ 372,000
Net operating income	$ 280,000

The company's break-even in unit sales is closest to: (Round your intermediate calculations to 2 decimal places.)

		60,488
		98,333
		92,055
		272,308