In 2016, Akin Company sold 3,000 units at $200.00 each. Variable expenses were $100.00 per unit, and fixed expenses were $20,000. The same selling price is expected for 2017. Akin is tentatively planning to invest in equipment that would increase fixed costs by 14.00%, while decreasing variable costs per unit by 20.00%. What is the company's break-even point in units for 2017? 190 200 285 120