A company plans on selling 400 units. The selling price per unit is $5. There are 120 units in beginning inventory, and the company would like to have 85 units in ending inventory. How many units should be produced for the coming period? 435 400 365 2,000 2, 035 Saphire Company budgeted the following production in units for the second quarter of the year: April 45,000 May 38,000 June 42,000 Each unit requires four pounds of raw material. Saphire's policy is to have 20% of the following month's production needs for materials in inventory. This policy was met in March. Refer to Figure 9-1. Raw materials purchases budgeted for May in pounds equal: 156, 800 155, 200 185, 600 171, 600 174, 400 Refer to Figure 9-1. Desired ending inventory for April in pounds equals: 45, 600 11, 400 10, 500 30, 400 33, 600