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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

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?

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