client requested your help to analyze the operations of one of her divisions, the Wheeler Division. "I don't understand this! I received this income statement yesterday from the Wheeler Division managers (see Exhibit 9-29 A), but one of our internal auditors came across this other one (see Exhibit 9-29 B). The second statement shows a lower net income! I think something strange is going on here. It looks like the division managers are sending me this first statement (Exhibit 9-29 A), which makes them look good, while they're hiding the second statement (Exhibit 9-29 B), which shows what's really going on. I want you to look into this for me." (Assume FIFO.)

a. How many units were sold in August?

b. What was the actual production (units) in August?

c. What was the beginning and ending inventory (units) in August?