Photo Finish, Incorporated produces and sells picture frames. Variable costs are expected to be $$18$ per frame; fixed costs for the year are expected to total $$230,000.$ The budgeted selling price is $$26$ per frame.The sales units required by Photo Finish to make a before$-$tax profit $($TB$)$ of $$12,000$ would be:Multiple Choice$28,975$ units$\mathrm{.}23,750$ units$\mathrm{.}32,800$ units$\mathrm{.}40,475$ units$\mathrm{.}30,250$ units.