Detmer Enterprises has budgeted sales for the next four months as follows:

Budgeted Sales in Units:

January 7,400 units

February 5,300 units

March 3,900 units

April ????? units

Detmer's product sells for $20 each. Experience has shown that 10% of the company's sales are cash sales and 90% of the company's sales are made on account. The sales on account are collected in the pattern 30% in the month of sale, 45% in the month following sale, and 25% is collected in the second month following sale. Detmer's pro forma balance sheet at April 30 reported a budgeted accounts receivable balance of $104,490.

Calculate the number of units budgeted to be sold in April.