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At January 1, 2022, Swifty, Inc. has beginning inventory of 4000 surfboards. Swifty estimates it will sell 12400 units during the first quarter of 2022 with a 10% increase in sales each quarter. Swifty's policy is to maintain an ending inventory equal to 25% of the next quarter's sales. Each surfboard costs $150 and is sold for $230. How many units should Swifty produce during the first quarter of 2022? 9640 8400 11810 12400 Bramble Company determined that the budgeted cost of producing a product is $1.10 per unit.On.me 1, there were 11800 units on hand. The sales department budgeted sales of 318cho units in June. The company's desired inventory level is 8800 units June 30. How much is the budgeted cost of goods manufactured for June? $321000 $353100 $315000 $346500