=+7,420 units Master Electronics Company uses Sales commissions Advertising expense Miscellaneous selling expense Office salaries expense Office supplies expense Miscellaneous administrative expense that are based on the following data:

7% ofsales 18% ofsales

$1,750 plus 4% ofsales

$12,000 per month 5% ofsales

$1,400 per month plus 2% ofsales flexible budgets