Porl 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 total budgeted selling and administrative expense for October is $409,000, then how many Yutes does the company plan to sell in October?

		19,700 units
		20,000 units
		20,500 units
		20,200 units