7 Sparks Corporation has a cash balance of $15,300 on April 1. The company must maintain a minimum cash balance of $12,500. During April, expected cash receipts are $61,000. Cash disbursements during the month are expected to total $71,500. Ignoring interest payments, during April the company will need to borrow: 8 Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Finished goods (units) Raw material (grams) Beginning Inventory 32,000 62,000 Ending Inventory 42,000 52,000 Each unit of finished goods requires 2 grams of raw material. The company plans to sell 390,000 units during the year. The number of units the company would have to manufacture during the year would be