During the month of June 2022, ACG actually produced 22,000 widgets, using 11,300 hours at a rate of $17 per hour. Actual Fixed Manufacturing Overhead costs for June were $170,000. ACG's Pre-determined Fixed Manufacturing Overhead rate is $14 per direct-labor hour (based on a budget of 12,000 direct-labor hours). The labor standard requires 0.75 hours per widget at a rate of $21 per hour. How many units did ACG budget to make in June 2022? Cannot be determined from the information given 168,000 O 8,000 9,000 16,000