Based on a budgeted capacity of 25,000 machine hours, CC Ltd set the following standard cost per unit for 20X8:

Fixed overhead (4 machine hours at $12): $48

Variable overhead (4 machine hours at $9): $36

During the year, 6,000 units were produced, and the following resources were incurred:

Fixed overhead: $296,000

Variable overhead: $165,750

Machine hours worked: 22,800 hours

How many units had the company budgeted to produce?

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