Help please

Porus Corporation makes and sells a single product called a Yute. The company is in the process of preparing its Selling and Administrative Expense Budget for the last quarter of the year. The following budget data are available: All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the company has budgeted to sell 20,000 Yutes in December, then the budgeted total cash disbursements for selling and administrative expenses for December would be: A. $546,000 B. $S47,000 C. S 189,000 D. $358,000 If the total budget for selling and administrative expense for October is $493, 300, then how many Yutes does the company plan to sell in October? A. 17, 500 units B. 17,000 units C. 17, 200 units D. 16, 700 units