Sky High sells helicopters. During the current year, 140 helicopters were sold resulting in $830,000 of sales revenue, $260,000 of variable costs, and $345,000 of fixed costs

Breakeven point in units is_________.

(Round intermediary calculations to two decimal places, and your final answer up to the nearest whole number)

A. 59 units

B. 100 units

C. 85 units

D. 64 units