If an unprofitable segment is eliminated: net income will always increase. variable expenses of the eliminated segment will have to be absorbed by other segments. fixed expenses allocated to the eliminated segment will have to be absorbed by other segments. net income will always decrease. The management of Sandburg Company plans to have an inventory at the end of each month equal to 20% of the month's sales. Budgeted sales in units over the next three months are 80,000 in October, 120,000 in November, and 100,000 in December. Budgeted production for November would be: 140,000 units 124,000 units 116,000 units 100,000 units National Telephone company has been forced by competition to put much more emphasis on planning and controlling its costs. Accordingly, the company's controller has suggested initiating a formal budgeting process. Which of the following steps will NOT help the company gain maximum acceptance by employees of the proposed budgeting system? Implementing the change quickly Including in departmental responsibility reports only those items that are under the department manager's control Demonstrating top management support for the budgeting program Ensuring that favorable deviations of actual results from the budget as well as unfavorable deviations, are discussed with the responsible managers Benchmark Manufacturing Company plans to sell 48,000 units during the month. If the company has 10,000 units on hand at the start of the month, and plans to have 8,000 units on hand at the end of the month, how many units must be produced during the month? 48,000 units 46,000 units 50,000 units 56,000 units