Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $9,900 F. Flexible budget based on actual sales of 11,700 units: Revenue $ 128,700 Materials 42,900 Labor 32,370 Variable overhead 35,100 Fixed costs (manufacturing and administrative) 12,000 Required: a. How many units were budgeted for October in the master budget? (Do not round intermediate calculations.) b. Recreate the master budget for October.