Henry Chapman Manufacturing Inc What Will Be the Breakeven Point If Variable Costing Is

Henry Chapman Manufacturing Inc.incurred the following expenses during 2017:
$\begin{array}{ll}\text { Fixed manufacturing costs } & \$ 100,000 \\\text { Fixed nonmanufacturing costs } & \$ 87,000 \\\text { Unit selling price } & \$ 310 \\\text { Total unit cost } & \$ 100 \\\text { Variable manufacturing cost rate } & \$ 50 \\\text { Units produced } & 1,320 \quad \text { units }\end{array}$
What will be the breakeven point if variable costing is used? (Round your final answer up to the next whole unit. )

A) 891 units
B) 1,000 units
C) 720 units
D) 385 units