The Puyer 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		$ 0.90
Shipping		$ 1.40
Advertising	$ 50,000	$ 0.20
Executive salaries	$ 60,000
Depreciation on office equipment	$ 20,000
Other	$ 40,000

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 $195,500, then how many Debs does the company plan to sell in April?

Multiple Choice

14,400 units

8,000 units

10,200 units

18,200 units