A manufacturer of tiling grout has supplied the following data: Kilograms produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 300,000 $1,950,000 $960,000 $266,000 $360,000 $232,000 $132,000 The company's break-even in unit sales is closest to: O 43774 O 237143 O 76.615 O 80606