In 2016, Concord sold 3000 units at $500 each. Variable expenses were $250 per unit, and fixed expenses were $520000. The same selling price is expected for 2017. Concord is tentatively planning to invest in equipment that would increase fixed costs by 20%, while decreasing variable costs per unit by 20%. What is Concords break-even point in units for 2017?

A. 2600.

B. 2080.

C.3120.

D.2496.