C. Operaning Expensey Q2.25. The first budget customarily prepared as part of an entity's master budget is the D. Sales in Unis budget. A. Materials Purchases B. Sales C. Production D. Cash 26. Motorcycle Manufacturers, Inc, projected sales of 59,700 machines for the year. The estimated January 1 inventory is 6,460 units, and the desired December 31 inventory is 7,340 units. The budgeted production for the year is D. 58,820 Machines A. 45,900 Machines B. 59,700 Machines C. 60,580 Machines 27. If the expected sales volume for the current period is 6,400 units, the desired ending inventory is 239 units, and the beginning inventory is 341 units, the number of units set forth in the production budget representing total production for the current period, is C. 6,400 Units D. 6,639 Units A. 6,298 Units B. 6,059 Units