05 French Division Cost Structure Variable Monthly Per Unit Sold Fixed Cost Sales Commission EO.80 Shipping (1.20 Advertising E0.30 (15,000 Executive Salaries 635,000 Depreciation on Office E12,000 Equipment Other 60.35 E20,000 New Castle Division Cost Structure Variable Monthly Per Unit Sold Fixed Cost Sales Commission 60.90 Shipping E1.80 Advertising ED.60 65,000 Executive Salaries 640,000 Depreciation on Office (18,000 Equipment Other 20.35 65,000 All of these expenses except depreciation on office equipment are paid in cash in the month they are incurred. If the budgeted cash disbursements for selling and administrative expenses for November total E154,180, how many units does the French Division plan to sell in November? (Round to the nearest whole unit