TCQWNL512 Corporation uses a standard costing system and applies its fixed manufacturing overhead (FMO) costs to products based on the number of machine hours. Last year TCQWNL512 incurred a total actual FMO $53,000 when produced 12,000 units. The FMO was over-applied by $7,000. When analyzing the cost variances, the chief accountant determined that there was a favorable $5,095 FMO production volume variance. Q: What was TCQWNL512's budgeted production level in units for the past year? A: units