please answer both

Shethield Corp, makes and sells umbrellas. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: Unit Variable Cost Monthly Fixed Cost 54500 Sales commissions $0.60 Shipping 1.40 Advertising 0.30 Executive salaries Depreciation on the equipment 32000 8800 32000 Other 0.50 Expenses are paid in the month curred in the company has budgeted sales at 6000mbrellas in October, what a thea bodgeted variable selling and administrative expenses for October! 516000 513700 O $13800 594100 A company budyeted unit sales of 254000 units for January, 2022 and 250000 units for February 2022. The company's policy is to have finished goods inventory at units on hand at the end of each month that is equal to 30% of next month's budgeted unit sales. If there were 76200 units of finished goods Inventory on hand on December 31, 2021. how many units should be produced in January 2022 in order for the company to meet its goals? 255200 units 252800 units 329000 units O 254000 units