1) Orange Corporation has budgeted sales of 17,000 units, targeted ending finished goods inventory of 6,000 units, and beginning finished goods inventory of 3,000 units. Compute how many units should be produced next year. 2) First Class, Inc., expects to sell 25,000 pool cues for $12 each. Direct materials costs are $4, direct manufacturing labor is $6, and manufacturing overhead is $0.88 per pool cue. The following inventory levels apply to 2020 : On the 2020 budgeted income statement, compute the dollar amount that will be reported for cost of goods sold