Shamrock Manufacturing Company uses a standard cost system. Matthew King, a financial analyst for Shamrock Manufacturing

Company, has been given information with respect to standard cost variances for one of the factories. These variances are given

below.

He has determined that the company has manufactured $79,000$ units of product with standard costs as follows:

Standard labour time per product unit is $45$ minutes.

The actual fixed factory overhead was equal to the master budgeted fixed factory overhead.

Mr$.$ King would like to use the variances to develop some of the cost data for the fiscal period.

How many units of product should be manyfactured at the master budget capacity?