Lights Manufacturing Produces a Single Product That Sells for $130

Lights Manufacturing produces a single product that sells for $130. Variable costs per unit equal $55. The company expects total fixed costs to be $100,000 for the next month at the projected sales level of 1,300 units. What is the current breakeven point in terms of number of units?

A) 770 units
B) 1,819 units
C) 541 units
D) 1,334 units