Budgeted sales and costs for X Company in 2021 are as follows:

	Total	Per Unit
Sales	$95,900	$14.00
Variable manufacturing costs	45,210	6.60
Variable selling costs	14,248	2.08
Fixed manufacturing costs	9,658	1.41
Fixed selling costs	3,356	0.49

How many units must X Company sell in 2021 in order to break even?

A: 782

B: 1,040

C: 1,383

D: 1,839

E: 2,446

F: 3,254