Kilihea Corporation produces a single product. The company's absorption costing income statement for July follows: Kilihea Corporation Income Statement For the month ended July 31 Sales (18,100 units) $814,500 Cost of goods sold 552,050 Gross margin 262,450 Selling and administrative expenses: Fixed 126,700 Variable 90,500 Total selling and administrative expense 217,200 Net operating income $ 45,250 The company's variable production costs are $22.50 per unit and its fixed manufacturing overhead totals $153,300 per month. The break-even point in units for the month under variable costing is (Round your intermediate calculations and final answer to nearest whole number): 13,150 units 12,350 units 16,000 units 14,250 units