Aloan Co. provides the following sales forecast for the next three months: January February March 3,200 4,400 5,200 Sales units The company wants to end each month with ending finished goods inventory equal to 20% of the next month's sales. Finished goods inventory on December 31 is 640 units. The budgeted production units for January are: Multiple Choice 3,200 units. 4,080 units. 128 units. 3,440 units. 2,960 units. Webster Corporation is preparing its cash budget for April. The March 31 cash balance is $40,000. Cash receipts are expected to be $659,000 and cash payments for purchases are expected to be $617,500. Other cash expenses expected are $28,800 selling and $35,300 general and administrative. The company desires a minimum cash balance at the end of each month of $32,000. If necessary, the company borrows enough cash to meet the minimum using a short-term note. The amount Webster must borrow during April is: Multiple Choice 0 $0. 0 $14,600. 0 $17,400. 0 $113,500. 0 $81,500. A sporting goods manufacturer budgets production of 58,000 pairs of ski boots in the first quarter and 49,000 pairs in the second quarter of the upcoming year. Each pair of boots require 2 kg of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to 30% of the following quarter's material needs. Beginning inventory for this material is 34,800 kg and the cost per kg is $7. What is the budgeted materials purchases cost for the first quarter? Multiple Choice O $812,000. O $774,200. O $568,400 O $849,800. O $1,055,600