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At the beginning of the year, Schultz, Inc. budgeted a total of $32,164 in estimated variable manufacturing overhead and $10,469 in estimated fixed manufacturing overhead

At the beginning of the year, Schultz, Inc. budgeted a total of $32,164 in estimated variable manufacturing overhead and $10,469 in estimated fixed manufacturing overhead assuming a standard production level of 10,000 units.

There were no beginning balances in any inventory accounts. At the end of the year, the ending balance of work in process (WIP) was zero. Actual manufacturing overhead incurred during the period was $40,587 and overhead was under-applied by $1,883. Since manufacturing overhead is applied each year on the basis of units produced, how many units were actually produced during the year? Round your answer to the nearest whole number.

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