The following data are available for product no. CK74, manufactured and sold by Ruby Corporation:

Maximum capacity with present facilities		7,000	units
Total fixed cost (per period)	$	390,600
Variable cost per unit	$	147.00
Sales price per unit	$	178.00

The number of units of CK74 that Ruby must sell to break- even is:

Multiple Choice

• 1,476.

• 12,600.

• 2,657.

• 2,194.