Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $17 per frame; fixed costs for the year are expected to total $130,000. The budgeted selling price is $25 per frame. The sales in units required by Framing House to make an after-tax profit (?A) of $10,000, given an income tax rate, t, of 20%, would be (rounded up to nearest whole unit): 17,734 units.