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 $462,000. How many units does the company plan to sell in October? You may need to round to match.

12,086 units

13,714 units

13,000 units

12,800 units