Henry Chapman Manufacturing Inc. incurred the following expenses during? 2017:

Fixed manufacturing costs	?$110,000
Fixed nonmanufacturing costs	?$86,000
Unit selling price	?$260
Total unit cost	?$130
Variable manufacturing cost rate	?$50
Units produced	1330	units

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

A.

997 units

B.

524 units

C.

934 units

D.

810 units