A company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available:
Monthly
Fixed Cost Variable
Cost Per
Unit Sold
Sales commissions $0.75
Shipping $1.30
Advertising $30,000 $0.20
Executive salaries $25,000
Depreciation on office equipment $15,000
Other $7,000
All of these expenses (except depreciation) are paid in cash in the month they are incurred.
If the budgeted cash disbursements for selling and administrative expenses for April total $116,000, then how many units does the company plan to sell in April?