At the beginning of the period, the Cutting Department budgeted direct labor of $38,520 and supervisor salaries of $30,740 for 3,210 hours of production. The department actually completed 3,500 hours of production.

Determine the budget for the department assuming that it uses flexible budgeting.

$ _________

Osprey Cycles, Inc. projected sales of 57,255 bicycles for the year. The estimated January 1 inventory is 5,406 units, and the desired December 31 inventory is 7,508 units.

What is the budgeted production (in units) for the year?

____________ units