Your Corporation makes and sells a single product. The company is in the process of preparing its Selling and Administrative Expense Budget for the last quarter of the year. The following budget data are available:

		Variable Cost Per Unit Sold	Monthly Fixed Cost
	Sales commissions..................................	$2.10
	Shipping.................................................	$3.90
	Advertising.............................................	$7.40	$34,000
	Executive salaries...................................		$198,000
	Depreciation on office equipment..........		$10,000
	Other.......................................................	$0.60	$38,000

All of these expenses (except depreciation) are paid in cash in the month they are incurred. The budgeted cash disbursements for selling and administrative expenses for October total $449,200. How many units does the company plan to sell in October? You may need to round to match.

Group of answer choices

a. 13,000 units

b. 13,714 units

c. 12,086 units

d. 12,800 units