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 $ 17.70 Shipping $ 15.90 Advertising $ 26.70 $ 96,000 Executive salaries $ 53,000 Depreciation on office equipment $ 21,000 Other $ 1.80 $ 60,000 All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the total budgeted selling and administrative expense for October is $490,820, then how many units does the company plan to sell in October