The Burke Company has budgeted the following performance for 19_4:

Beginning inventories None Sales $10,000,000 Net income 800,000 Factory overhead:

Variable 1,000,000 Fixed 2,000,000 Selling and administrative expenses:

Variable 1,000,000 Fixed 1,000,000 Plant and equipment, net 4,000,000 It is now the end of 19_4. A factory overhead rate of $1.00 per unit was used throughout the year for costing product. Total actual factory overhead incurred was $3,300,000.

Overapplied factory overhead was $200,000. There is no work in process.

How many units were produced in 19_4?