Baldwins product Bold has material costs that are rising from $13.66 to $14.66. Assume that period costs and other labor costs remain unchanged. If Baldwin decides to absorb the cost and not pass any on to its customers in the form of raised prices how many units of product Bold would need to be sold next round to break even on the product? Which of the four is the correct answer?

627
	1,980
	597
	549