Round Company wants to have 10% of the next quarter's sales in units on hand at the end of each quarter. Inventory at the beginning of the year was 4,400 hula hoops. How many hula hoops should the company produce during the first quarter? A. 22,600 B. 26,200 C. 18,200 D. 35,000 Wilson Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $36,000. Budgeted cash receipts are $104,000, while budgeted cash disbursements are $130,000. Wilson Company wants to have an ending cash balance of $43,000. How much would Wilson Company need to borrow to achieve its desired ending cash balance? A. $53,000 B. $10,000 C. $17,000 D. $33,000 Selected financial data for the Ceramic Coffee Mug Division is as follows: What is the Ceramic Coffee Mug Division sales margin? A. 320% B. 80% C. 8.33% D. 25%