Kilihea Corporation produces a single product. The company's absorption costing income statement for July follows:

Kilihea Corporation Income Statement For the month ended July 31
Sales (12,600 units)	$617,400
Cost of goods sold	410,760
Gross margin	206,640
Selling and administrative expenses:
Fixed	113,400
Variable	63,000
Total selling and administrative expense	176,400
Net operating income	$ 30,240

The company's variable production costs are $25.60 per unit and its fixed manufacturing overhead totals $94,200 per month.

The break-even point in units for the month under variable costing is (Round your intermediate calculations and final answer to nearest whole number):