A manufacturing company produces a product that sells for $600. Full absorption product costs are as follows:

Direct materials	$120
Direct labor	40
Overhead*	240
	$400

Overhead is all fixed; the rate is based on $2,880,000 at a planned activity of 12,000 units.

Variable marketing costs (all commissions) are $20 per unit sold, and fixed marketing costs total $1,110,000.

In the most recent year, the company produced 12,000 units and sold 9,000 units.

What is the companys breakeven point in units?

Determine the companys:

Absorption costing income.

Variable costing income.

Throughput costing income.