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   Flexible Budgeting

   At the beginning of the period, the Sealing Department budgeted direct labor of $88,200 and property tax of $54,000 for 6,300 hours of production. The department actually completed 8,100 hours of production.

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

   Quincy Publishers Inc. projected sales of 40,000 diaries for 2016. The estimated January 1, 2016, inventory is 2,400 units, and the desired December 31, 2016, inventory is 4,000 units.

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