Answer:
33,000
Explanation:
The number of units included in the production budget is given by dividing the budgeted value by the cost per unit.
The cost per unit is:
[tex]C = 2.2*\$11.50\\C = \$25.30[/tex]
The number of budgeted units is:
[tex]n=\frac{\$834,900}{\$25,30}\\n=33,000[/tex]
33,000 units are included in the production budget for next year
