The answer is in red. Please provide all steps and formulas. Explain your reason.

Question St. Louis Cardinals has been producing batting gloves for the past year. They have excess capacity. The following budget has been prepared for next year. \begin{tabular}{|lrr|l|l|l|} \hline Units to be produced \& sold & 500 & Selling variable costs & $ & 2,000 \\ \hline Total sales & $ & 25,000 & Administrative fixed costs & $ & 4,000 \\ \hline Manufacturing variable costs & $ & 16,000 & Administrative variable costs & $ & 1,000 \\ \hline Manufacturing fixed costs & $ & 1,600 & Selling fixed costs & $ & 1,500 \\ \hline \end{tabular} Required: Month Units Sales 50.00