Mani, Inc. is facing a problem with their 4th quarter absorption costing net operating income on December 25. Their net operating income target is $250,000 and the data so far is as follows: Sales Revenue Variable COGS Fixed manufacturing overhead Fixed S&A Variable S&A: Commission on Sales Finished Goods Inventory as of December 25 $600.000 ($200/unit) $240,000 ($80/unit) $70,000 $50,000 396 200 units Up until this quarter, Mani, Inc. has had a policy of having zero inventories at the end of each quarter. No further sales are possible during the year. Mr. Z the CEO is planning to produce more units for inventory in the last week of December to meet the net operating income target Q. How many additional inventory units above the December 25 Finished Goods balance need to be produced in the fourth quarter to meet the net operating income target if the sales commission is left unchanged? (Express your answer to the nearest whole number) A units The following data are average times per order over the last month for Ginpa Corp Move time Inspection time Queue time Wait time to start production Process time days 1 91 3 2 5 Q. What is Manufacturing Cycle Efficiency (MCE)? Use two decimal places in the answer (for example, if the answer is 78%, key in "0.78") A