Coleman, Inc. anticipates sales of 48,000 units, 46,000 units, 49,000 units and 48,000 units in July, August, September and October, respectively. Company policy is to maintain an ending finished-goods inventory equal to 40% of the following month's sales. On the basis of this information, how many units would the company plan to produce in September?

46,000.

46,800.

47,200.

48,600.

Some other amount.

Tidewater plans to sell 91,000 units of product no. 794 in May, and each of these units requires 3 units of raw material. Pertinent data follow.

	Product No. 794	Raw Material
Actual May 1 inventory	11,600 units	29,600 units
Desired May 31 inventory	17,600 units	20,600 units

On the basis of the information presented, how many units of raw material should Tidewater purchase for use in May production?

246,000.

264,000.

282,000.

300,000.

Some other amount.

An examination of Shorter Corporation's inventory accounts revealed the following information: Raw materials, June 1: 46,200 units Raw materials, June 30: 51,200 units Purchases of raw materials during June: 187,000 units Shorter's finished product requires four units of raw materials. On the basis of this information, how many finished products were manufactured during June?

45,500.

48,000.

58,300.

71,100.

Some other amount.