Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $24 per frame; fixed costs for the year are expected to total $150,000. The budgeted selling price is $32 per frame.

The sales units required by Framing House to make a before-tax profit (_B) of $21,000 would be:

Multiple Choice

• 23,925 units.

• 14,875 units.

• 21,375 units.

• 20,100 units.

• 31,600 units.