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