P&Q Manufacturing produces a single product that sells for $16. Variable (flexible) costs per unit equal $11.20. The company expects the total fixed (capacity-related) costs to be $7,200 for the next month at the projected sales level of 20,000 units.

What is the current break-even point in terms of number of units for the next month?

A. 2,250 units

B. 3,333 units

C. 1,500 units

D. None of the above