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 380,000 $2,736,000 $1,349,000 $ 336,000 $ 399,000 $ 372,000 $ 280,000 The company's break-even in unit sales is closest to: (Round your intermediate calculations to 2 decimal places.)