9. An organizational unit with a manager who has authority and responsibility for the unit's performance is called a(n): a. economic unit b. profit center c. budgetary center d. responsibility center 10. Assume estimated sales for the coming year is 280,000 units. The esti- mated inventory at the beginning of the year is 25,000 units, and the desired inventory at the end of the year is 35,000 units. The total production indi- cated in the production budget is: a. 290,000 units b. 270,000 units c. 305,000 units d. 315,000 units