9. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January 200,000 units; February 180,000 units; March- 210,000 units; and April 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What is the budgeted units of production for January? a. 200,000 b. 236,000 c. 219,000 d. 181,000 10. At the beginning of the period, the Cutting Department budgeted direct labor of $134,000, direct materials of $170.000 and fixed factory overhead of $13.200 for 7.1 hours of production. What is the appropriate total budget for the department, assuming it uses flexibl Round your final answer to the nearest dollar. Do not round interim calculations a. $317,200 b. $469,099 c. $323,521 d. $462,777 00 hours of production. The department actually completed 10.500 11. At the beginning of the period, the Cutting Department budgeted direct labor of $155.000, direct materials of $165,000, and fixed factory overhead of $15,000 for 9,000 hours of production. The department actually completed 10,000 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting? a. $416,000 b. $368,889 c. $335,000 d. $370,556