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

Kosco Corporation Income Statement For the Month Ended March 31
Sales (2,400 units)		$48,000
Cost of goods sold		24,000
Gross margin		24,000
Selling and administrative expenses:
Fixed	$7,200
Variable	9,600	16,800
Net operating income		$7,200

During March, the company's variable production costs were $8 per unit and its fixed manufacturing overhead totaled $5,000. The break-even point in units for the month under variable costing would be:

600 units

900 units

1,017 units

1,525 units