In Keegan Corporation's most recent fiscal year, the company reported pretax earnings of $232,000. Fixed costs totaled $524,300, the unit selling price of the firm's only product was $70, and the variable costs per unit were 30% of the selling price. Based on this information, the firm's break-even point in units was:

• 24,967 units.

• 15,436 units.

• 25,441 units.

• 10,700 units.

• 10,400 units.