At the beginning of the period, the Grinding Department budgeted direct labor of $78,100 and property tax of $46,000 for 7,100 hours of production. The department actually completed 8,700 hours of production.

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

Renegade Publishers Inc. projected sales of 76,000 diaries for 2016. The estimated January 1, 2016, inventory is 4,600 units, and the desired December 31, 2016, inventory is 8,000 units.

What is the budgeted production (in units) for 2016? units