Big Watches Co. makes one product and it provided the following information to help prepare the master budget for its first four months of operations:

• The budgeted selling price per unit is $86. Budgeted unit sales for September, October, November, and December are 17,000, 17,000, 17,000, and 17,000 units, respectively. All sales are on credit.
• 35% of credit sales are collected in the month of the sale and 65% in the following month.
• The ending finished goods inventory equals 21% of the following months unit sales.
• The ending raw materials inventory equals 22% of the following months raw materials production needs. Each unit of finished goods requires 11 pounds of raw materials. The raw materials cost $13.00 per pound.
• 25% of raw materials purchases are paid for in the month of purchase and 75% in the following month.

What are the budgeted sales for November?

Round your answer to the nearest whole number.