What is the companys break-even point in terms of the number of barbecue grills sold?

Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $300. Data for last year's operations follow: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 10,100 8,300 1,800 Direct materials Direct labor Variable manufacturing Variable selling and administrative $60 20 10 30 overhead Total variable cost per unit 120 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ 210,000 960,000 Total fixed costs $1,170,000