A manufacturer of tiling grout has supplied the following data:
Kilograms produced and sold
380,000
Sales revenue
$2,736,000
Variable manufacturing expense
$1,349,000
Fixed manufacturing expense
$336,000
Variable selling and administrative expense
$399,000
Fixed selling and administrative expense
$372,000
Net operating income
$280,000
The company's break-even in unit sales is closest to:
272,308
98,333
92,055
60,488