Morganton Company makes one product and provided the following information to help prepare its master budget:

The budgeted selling price per unit is $$70.$ Budgeted unit sales for June, July, August, and September are $8,500,16,000,18,000,$ and $19,000$ units, respectively. All sales are on credit.

Forty percent of credit sales are collected in the month of the sale and $60\%$ in the following month.

The ending finished goods inventory equals $20\%$ of the following month$$s unit sales.

The ending raw materials inventory equals $10\%$ of the following month$$s raw materials production needs. Each unit of finished goods requires $5$ pounds of raw materials. The raw materials cost $$2\mathrm{.}00$ per pound.

Thirty percent of raw materials purchases are paid for in the month of purchase and $70\%$ in the following month.

The direct labor wage rate is $$13$ per hour. Each unit of finished goods requires two direct labor$-$hours.

The variable selling and administrative expense per unit sold is $$1\mathrm{.}70.$ The fixed selling and administrative expense per month is $$66,000.$

$4.$ What is the estimated production in units for July?