The Prattle Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available:

	Monthly Fixed Cost	Variable Cost Per Deb Sold
Sales commissions		$0.80
Shipping		$1.20
Advertising	$40,000	$0.30
Executive salaries	$35,000
Depreciation on office equipment	$10,000
Other	$25,000

All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the budgeted cash disbursements for selling and administrative expenses for April total $144,390, then how many Debs does the company plan to sell in April?

17,500 units

19,300 units

18,250 units

20,000 units