14. The following monthly (July) forecast (budget) data is for Bachman Company. Bachman produces only one product with the following sales and production data: Selling price per unit, $78; Variable costs average around 64% of sales revenue; Total fixed costs are $280,000; Forecast sales units for the month of July are 13,000 units. a) Calculate Bachman's break-even sales units for the month of July (round to nearest unit). b) Calculate the margin of safety as a percentage of forecast sales revenue for July (round to nearest 0.0%). 15. Angeles, Inc. budgeted unit sales of 280,000 units for July 2020 and 208,000 units for August 2020. The company has a policy of having an ending inventory of units each month equal to 35% of next month's budgeted unit sales. There were 98,000 units of finished goods inventory on June 30, 2020. a) Calculate unit production in July 2020 so that the company meets its budgeted production goal. b) Angeles plans to have no beginning or ending direct materials inventory, and it expects to spend $802,000 on direct materials purchases during July 2020. Calculate the budgeted direct material cost per unit for July 2020 (round to nearest $0.00). 16. Cosma Co, budgets the following beginning and ending inventory levels for July 2020: July 1.2020 July 31, 2020 Raw Materials Inventory 48,000 kilos 20,000 kilos Three and a half kilos of raw materials are needed to produce each unit of finished product. Cosma plans to purchase 686,000 kilos of raw materials during July. Calculate Cosma's budgeted production units for July 2020