Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,800 units; October, 4,400 units; November, 6,200 units; and December, 7,700 units. The company's policy is to maintain finished goods inventory equal to 70% of the next month's sales. At the end of August, the company had 1,700 finished units on hand. Prepare a production budget for each of the months of September, October, and November. Blue Wave Co. Production Budget September, October and November Next month's budgeted sales (units) Units to be produced September % October % November % Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period: Office Expenses Total Allocation Basis Number of employees Percentage of total Salaries $ 48,000 Depreciation 24,000 Cost of goods sold Advertising 47,000 sales Department Number of employees Drilling Grinding 1,200 1,800 Sales $ 346,000 519,000 Total 3,000 $ 865,000 Cost of goods sold $ 102,600 167,400 $ 270,000 The amount of salaries that should be allocated to Grinding for the current period is: $48,000. $28,800. $16,400. $24,000. $14,880