Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $16 per frame; fixed costs for the year are expected to total $112,000. The budgeted selling price is $26 per frame. What would be the sales in units required by Framing House to make an after-tax profit of $10,000, given an income tax rate of 20% (rounded up to nearest whole unit)?

12,200 units

11,200 units

12,450 units

12,400 units