26. Verlaine's budget for January is as follows Sales: 120,000 Unit selling price: 3 Profit: 30% margin on selling price Opening inventory: 6,000 units Unit sales are increasing by 20% per month and closing inventory is to be 10% of next months' unit sales. What is the budgeted cost of production in January? O A. 84,000 O B. 81,480 O C. 120,000 O D. 122,400 27.Frankle Ltd's current liabilities exceed its current assets which include cash. If it makes a payment to a supplier its current ratio will O A. decrease OB. increase O C. remain the same O D. increase, decrease or remain the same depending on the size of the payment 28.. What is the reason for seasonally adjusting the data in a time series? DA Tontity the underlying trend OB To remove the cyclical variation OC To predeat random variations OD. To calculate moving averages