Requirement 1: Roberts Enterprises has budgeted sales in units for the next five months as follows: June 4,520 units July 7,200 units August 5,320 units September 6,740 units October 3,720 units Past experience has shown that the ending inventory for each month must be equal to 30% of the next month's sales in units. The inventory on May 31 contained 1,356 units. The company needs to prepare a production budget for the second quarter of the year. The total number of units to be produced in July is: Requirement 2 The Puyer Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available: Monthly Variable Fixed Cost Cost Per Deb Sold Sales commissions $0. 99 Shipping $1.49 Advertising $50,900 $0. 29 Executive salaries $60,900 Depreciation on office equipment $20,900 Other $40,900 All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the company has budgeted to sell 15,900 Debs in February, then the total budgeted fixed selling and administrative expenses for February iS