Poriss 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:

	Variable Cost Per Yute Sold	Monthly Fixed Cost
Sales commissions	$2.10	---
Shipping	$3.90	---
Advertising	$7.40	$34,000
Executive salaries	---	$198,000
Depreciation on office equipment	---	$10,000
Other	$0.60	$38,000

All of these expenses (except depreciation) are paid in cash in the month they are incurred.

If the total budgeted selling and administrative expense for October is $459,200, then how many Yutes does the company plan to sell in October?

13,300 units

12,500 units

13,000 units

12,800 units