need 11 and 12

11. A company has beginning inventory of 25,700 units and will sell 71,000 unites for the month. It desires its ending inventory to be 25% of beginning inventory. How many units should it produce? 12. On December 31,2022 , a corporation had an inventory of 825 units which cost $22 per unit to produce. During January 2023 , the company produced 650 units at $18 per unit. Assuming the corporation sold 900 units in January, what was the cost of goods sold using FIFO? What would the cost of goods sold be using LIFO