A company produces two products, Product A and product B$.$ The company has a limited amount of a key raw material that is required to produce both products. The company can either produce $10,000$ units of Product A and $5,000$ units of Product B$,$ or produce $7,500$ units of Product A and $7,500$ units of Product $B.$ The company has received a special order for $2,000$ units of Product $A$ at a price of $$20$ per unit. Should the company accept the special order for $2,000$ units of Product A$?$

a$.$ Yes, because the revenue from the special order exceeds the variable and fixed costs of producing $2,000$ units of Product A

b$.$ No$,$ because the revenue from the special order is less than the variable and fixed costs of producing $2,000$ units of Product A

c$.$ No$,$ because accepting the special order would require the company to produce fewer units of Product B$,$ which has a higher contribution margin

d$.$ None of the above

A company is preparing its cash budget for the upcoming quarter. The company's sales are expected to be $$500,000$ in January, $$600,000$ in February, and $$700,000$ in March. The company's cost of goods sold is $60\%$ of sales. The company's beginning cash balance is $$50,000,$ and the company desires to maintain a minimum cash balance of

$$25,000.$ What is the company's budgeted cost of goods sold for February?

a$.$ $$350,000$

b$.$ $$360,000$

c$.$ $$450,000$

d$.$ $$540,000$