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 N Corp needs in order to break-even?

A. 1,701

B. 1,500

C. 2,000

D. 1,301

E. 2,201