Stubs-R-Us is a local event ticket broker. Last year, the company sold 920,000 tickets with an average commission of $10. Because of the general economic climate, Stubs expects ticket volume to decline by 25 percent. In addition, employees at a local insurance company headquarters accounted for 3 percent of Stubs volume. The headquarters relocated to another state and all the employees closed their accounts. Offsetting these factors is the observation that the average commission per sale is likely to increase by 10 percent because the average ticket prices are expected to be larger in the coming year. Required: Estimate commission revenues for Stubs-R-Us for the coming year. Commission revenues Offenbach & Son has just made its sales forecasts and its marketing department estimates that the company will sell 228,600 units during the coming year. In the past, management has maintained inventories of finished goods at approximately one month's sales. The inventory at the start of the budget period is 15,300 units. Sales occur evenly throughout the year. Required: Estimate the production level required for the coming year to meet these objectives. (Do not round intermediate calculations.) Required production in units