Motorcycle Manufacturers, Inc. projected sales of 54,700 machines for the year. The estimated January 1 inventory is 6,390 units, and the desired December 31 inventory is 7,090 units. What is the budgeted production (in units) for the year?

54,700

41,220

54,000

55,400

If the expected sales volume for the current period is 6,400 units, the desired ending inventory is 271 units, and the beginning inventory is 339 units, the number of units set forth in the production budget, representing total production for the current period, is

6,400

6,061

6,671

6,332