MDI Enterprises prepared the following income statement for June:

Sales revenue (3,000 units)

$150,000

Cost of goods sold:

Fixed costs

$24,000

Variable costs	30,000	54,000
Gross profit		96,000

Operating expenses: Fixed costs

27,000

Variable costs	12,000	39,000
Operating income		$ 57,000

How many units must MDI sell in order to break-even?

A.	600 units
B.	1,584 units
C.	1,417 units
D.	1,500 units