In Keegan Corporation's most recent fiscal year, the company reported pretax earnings of $216,000. Fixed costs totaled $273,000, the unit selling price of the firm's only product was $50, 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

• 12,433 units.

• 12,285 units.

• 16,301 units.

• 9,100 units.

• 8,830 units.