28. Willow Products expects the following sales of its single product: Units March 5.000 April 6,000 May 7.500 June 8.000 July 8.800 Willow Products desires an ending finished goods inventory to be equal to 30% of the next month's sales needs. Actual March 1 inventory is projected to be 1.300 units. What is the production budget for Willow Products for April? O D. 6,000 O B. 6,450 O C. 8,250 O A. 5,500 29. Given Willow Products data above, what is Willow's cost of goods sold for April assuming a cost per unit of $10 for direct materials. $5 for direct labor, and a predetermined overhead rate of 120% of direct labor cost. O A $126.000 O B. $90,000 O C. $135.450 O D. $115,500