Number of units sold

$372,000$

Sales revenue

$ $2,512,000$

Variable manufacturing expense

$ $1,170,000$

Fixed manufacturing expense

$ $714,000$

Variable selling and administrative expense

$ $414,000$

Fixed selling and administrative expense

$ $82,000$

Net operating income

$ $32,000$

The company's break$-$even in unit sales is closest to:

Note: Round your intermediate calculations to $2$ decimal places.