Photo Finish, Incorporated produces and sells picture frames. Variable costs are expected to be $14 per frame; fixed costs for the year are expected to total $180,000. The budgeted selling price is $22 per frame. The sales units required by Photo Finish to make a before-tax profit (B) of $15,000 would be: O Multiple Choice 23,100 units. 17,875 units. 26,925 units. 34,600 units. 24,375 units