N Corp has a variable cost per unit of $1.20, and the lease payment on the production facility runs $4,200 per month. N Corp sells the units at $4.60 and has depreciation equal to $225. What is the amount of units that M Corp needs in order to break-even with cash?

A. 955

B. 1,205

C. 1,235

D. 1,155

E. 1,005