Hotel ABC is a property with the following information: Rooms 80 Operating Days 365 ADR $55 Number of Rooms Sold 18,980 Total Sales $ 1,043,900 Variable Costs : Wages (22%) $ 229,658 Linen (8%) $ 83,512 Laundry (11%) $ 114,829 Supplies (14%) $ 146,146 Total Variable Costs $ 574,145 Net Profit $ 469,755 Assume a TFC of $70,850. What is the predicted Breakeven in Units? Select one: a. 2,863 b. 1,765 c. 2,500 d. 2,979