Burgandy Manufacturing produces a single product that sells for $$100.$ Variable costs per unit equal $$30.$ The company expects total fixed costs to be $$70,000$ for the next month at the projected sales level of $2,300$ units. In an attempt to improve performance, management is considering a number of alternative actions. Each situation is to be evaluated separately. What is the current breakeven point in terms of number of units? $($Round the final calculation up to the next whole number.$)$

A$.2,334$ units

B$.700$ units

C$.1,007$ units

D$.1,000$ units