Fact Pattern #11 Superite expects April sales of its deluxe model airplane, the C-14, to be 408,000 units at $11 each. Each C-14 requires three purchased components shown below. Number Needed Purchase Cost for Each C-14 Unit 5.50 B-6 .25 2 D-28 1.00 3 Factory direct labor and variable overhead per unit of C-14 totals $3.00. Fixed factory overhead is $1.00 per unit at a production level of 500,000 units. Superite plans the following beginning and ending inventories for the month of April and uses standard absorption costing for valuing inventory. Part No. Units at April 1 Units at April 30 C-14 12,000 10,000 21,000 9,000 B-6 32,000 10,000 D-28 14,000 6,000 A-9 131 (Refers to Fact Pattern 1) The budgeted unit production of C-14 for April will be A. 408,000 units. B. 406,000 units. C. 410,000 units. D. 330,000 units. 141 ( Refers to Fact Pattern 1) Without prejudice to your response to any other question, assume for this question that Superite plans to manufacture 400,000 units in April. Superite's April budget for the purchase of B-6 should be A. 378,000 units. B. 778,000 units. C. 822,000 units. D. 408,000 units