Please answer both. Thank you.

Frankfort, Inc. has budgeted sales for next month to be 45,000 units. The inventory on hand at the beginning of the month is 5,000 units. The desired ending inventory is 3,000 units. Calculate the budgeted production in units for the month. . 43,000 units . 3,000 units O 40,000 units 48,000 units Baton Rouge Co. expects to produce 2,400 units in January and 3,700 units in February. The firm budgets $45 of direct material per unit and expects to have $37,250 of direct materials in inventory on January 1. Each month, the firm wants the direct materials ending balance to be 70% of the next month's direct materials needs. What is the budgeted cost of direct materials purchases for January? A. $187,300 . $108,000 $224.550 OD. $146,350