ABC Company's budgeted sales for June, July, and August are 14,400, 18,400, and 16,400 units, respectively. ABC requires 30% of the next month's budgeted unit sales as finished goods inventory each month. Budgeted ending finished goods inventory for May is 4,320 units. Required: Calculate the number of units to be produced in June and July. June July Number of units SurfsUp Specialty Products has the following inventory account balances and related manufacturing cost flow information for the month of October: $ 20,000 $ 25,000 $ 45,000 $ 40,000 $ 68,000 $ 62,000 Raw Materials, October 1 Raw Materials, October 31 Work in Process, October 1 Work in Process, October 31 Finished Goods, October 1 Finished Goods, October 31 Raw materials purchased Raw materials used Direct labor incurred Manufacturing overhead incurred Cost of goods manufactured Cost of goods sold $ 75,000 $120,000 $300,000 Raw materials purchased in October is