Adelphi Company has budgeted activity for March to reflect net income $115,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $21,000 payables to increase (decrease -) by $19,000 and Depreciation Expense is $44,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number. Round & enter final answer to the nearest whole dollar.)

During FY 2018, Adelphi Company reported sales of $400,000, a contribution margin of $9.00 per unit, fixed costs of $120,000, and net income of $35,000. Use this information to determine the number of units Adelphi sold during FY 2018. (Round answer to nearest whole number)