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 units required by Framing House to make a before-tax profit (_B) of $15,000 would be:

16,850 units.

11,625 units.

20,675 units.

28,350 units.

18,125 units.