Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $$23$ per frame; fixed costs for the year are expected to total $$180,000.$ The budgeted selling price is $$31$ per frame.

The sales in units required by Framing House to make an after$-$tax profit $({}_A)$ of $$19,000,$ given an income tax rate, $t,$ of $20\%,$ would be $($rounded up to nearest whole unit$)$: