In Keegan Corporation's most recent fiscal year, the company reported pretax earnings of $221,000. Fixed costs totaled $374,400, the unit selling price of the firm's only product was $65, and the variable costs per unit were 40% of the selling price. Based on this information, the firm's break-even point in units was:

Multiple Choice

• 15,120 units.
• 15,268 units.
• 15,125 units.
• 9,600 units.
• 9,285 units.