Gorki Co. prepared their 2021 operating budgets with Direct Labor (DL) hours per unit of product G: 0.85 hours, and average DL rate $24.00 per hour Gorki plans to spend a total of $2,420,000 DL cost manufacturing product G during the entire year 2021. Calculate the budgeted production units of product G for the year 2021 (round to nearest unit). Zinnia Corp's CEO wants a Margin of Safety that is 20% of Sales Revenue next year. Zinnia's fixed costs are $210,000 and its average Contribution Margin (CM) per unit (kilo) is $35. Zinnia will make and sell one product with a market price of $140.00 per kilo (unit). a) Calculate the Sales Revenue that Zinnia needs to break even next year (round to nearest $1). b) Calculate Sales Revenue needed to achieve a Margin of Safety of 20% next year. (round to nearest Sl)