Henry Chapman Manufacturing Inc incurred the following expenses during 2017:

Fixed manufacturing costs $120,000

Fixed nonmanufacturing costs $83,000

Unit selling price $340

Total unit cost $120

Variable manufacturing cost rate $40

Units produced 1300 units

What will be the breakeven point if variable costinf is used? Round you final answer up to the next whole unit

a. 400 units

b. 677 units

c. 1000 units

d. 923 units