Patota Manufacturing incurred the following expenses during 2017 Fixed manufacturing costs Fixed nonmanufacturing costs Unit selling price Total unit cost Variable manufacturing cost rate Units produced What is the breakeven point in units using absorption costing if the units produced are actually 2,220? (Round your final answer up to the next whole unit.) $120,000 $83,000 $340 $120 $60 1,390 units O A. 997 units B. 544 units C. 725 units D. 318 units