=+Data relating to finished goods inventory for March 2014 are:

Executive line Chairman line Beginning inventory in units 20 5 Beginning inventory in dollars (cost) $10 480 $4 850 Target ending inventory in units 30 15 Budgeted sales for March 2014 are 740 units of the executive line and 390 units of the chairman line. The budgeted selling prices per unit in March 2014 are $1020 for the executive-line desk and $1600 for the chairman-line desk. Assume the following in your answer: