Variable Refrigeration Flow (VRF) units allow direct expansion cooling on multiple evaporator units. The fixed costs associated with manufacturing are $750,000 per year. If a base VRF sells for $2,820 and its variable manufacturing cost is $2,070, the number of units (count) that must be sold each year to breakeven is? A) 1006 B) 998 C) 1002 D) 1000