Bengal Company provides the following unit sales forecast for the next three months:

	July	August	September
Sales units	7,000	7,700	6,550

1. The company wants to end each month with ending finished goods inventory equal to 30% of the next month's sales. Finished goods inventory on June 30 is 2,100 units. The budgeted production units for August are:

Multiple Choice

9,800 units.

5,735 units.

9,665 units.

7,355 units.

5,525 units.

2.

A company reports the following information:

Month	Units Sold	Total Cost
January	990	$ 5,540
February	1,890	$ 7,080
March	2,580	$ 8,100
April	690	$ 3,330

Using the high-low method, the estimated variable cost per unit is:

Multiple Choice

$3.14.

$4.83.

$2.52.

$3.91.

$7.37.