In its first year of operations a company produced and sold 70,000 units of Product A at a selling price of $20 per unit and 17,500 units of Product 8 sta selling price of $40 per unit. Additional Information relating to the company's only two products is shown below. Product A $436,300 $200,000 Direct materials Direct labor Manufacturing overhead Cost of goods sold Product B $ 251,700 $104,000 Total $ 688,000 304,000 608,000 $1,600,000 04.44 The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows. Activity Activity Cost Pool (and Activity Measure) Machining (machine-hours) Setups (setup hours) Product design (number of products) Other (organization-sustaining costs) Total manufacturing overhead cost Manufacturing Overhead $213,500 157.500 120,000 117,000 $600,000 Product Product 3 Total 81,900 70,600 152,500 75 300 375 1 3 NA NA NA The company's ABC implementation team also concluded that $50,000 and $100.000 of the company's advertising expenses could be directly traced to Product A and Product B. respectively. The remainder of its selling and administrative expenses ($400,000) was organization Sustaining in nature. The company's activity based costing system would allocate how much manufacturing overhead to Product Al On December 25, a company realizes that it will not meet its target for the year. The earnings target based on absorption-costing is $1,000,000 and the data so far is as follows: $200/unit $80/unit Sales Revenue Variable COGS Fixed manufacturing overhead Variable S&A: Commission on Sales Fixed S&A $10,000,000 $4,000,000 $5,000,000 4% $400,000 The company has had a policy of having zero inventories at the end of each quarter. No further sales are possible during the year and all the units produced so far have been sold, The CEO is planning to produce items for inventory in the last week of December to meet the net operating income target. How many units (nearest whole number) need to be additionally produced for inventory in the last week of December to meet the net operating income target if the sales commission is left unchanged at 4%? 4,348 9,524 50,000 59.524