Pet Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: (Click the icon to view the information for the two products) Pet Gear accounts for direct materials using a FIFO cost-flow assumption (Click the icon to view the account information) Pet Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are $130 per setup-hour, $5 per machine-hour, and $20 per inspection-hour, respectively Other information follows (Click the icon to view the other information.) Read the requirements Total Requirement 2. Prepare the production budget in units Production Budget (in Units) Budgeted units sales 166,100 For the Month of April Cat-allac Dog-eriffic Add target ending finished goods inventory Total required units Deduct beginning finished goods inventory Units of finished goods to be produced 45 25 25 40