Banta Corporation is in the business of selling computers. The following expenses were incurred in March? 2017:

Fixed manufacturing costs	?$90,000
Fixed nonmanufacturing costs	?$55,000
Unit selling price	?$1,500
Variable manufacturing cost	?$800
Units produced	?1,600

What will be the breakeven point if variable costing is? used? (Round your final answer up to the next whole? unit.)

A.

182 units

B.

97 units

C.

129 units

D.

208 units