Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $17.00 per frame; fixed costs for the year are expected to total $132,000. The budgeted selling price is $25.00 per frame. The sales in units required by Framing House to make an after-tax profit of $10,000, given an income tax rate, t, of 20%, are calculated to be (round up to nearest whole unit): 16,256 18,966 18,063 17,159 19,869