Adelphi Company has budgeted activity for March to reflect net income

$175,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $-33,000 payables to increase (decrease -) by $-29,000 and Depreciation Expense is $50,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number. Round & enter final answer to the nearest whole dollar.)

During FY 2018, Adelphi Company reported sales of $400,000, a contribution margin of $10.00 per unit, fixed costs of $65,000, and net income of $20,000. Use this information to determine the number of units Adelphi sold during FY 2018. (Round answer to nearest whole number)