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he Culver Company is preparing its Manufacturing Overhead Budget for the third quarter of the year. Budgeted variable factory overhead is $3.00 per unit produced;

he Culver Company is preparing its Manufacturing Overhead Budget for the third quarter of the year. Budgeted variable factory overhead is $3.00 per unit produced; budgeted fixed factory overhead is $75,000 per month, with $25,000 of this amount being factory depreciation.

If the budgeted cash disbursements for factory overhead for September are $80,000, then the budgeted units to be produced in September is:

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