Flannigan Company Manufactures and Sells a Single Product That Sells

Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000. Compute the break-even point in units.

A) 5,500.
B) 1,933.
C) 4,444.
D) 2,900.
E) 1,160.