Sweeny Todd Kitchen Products produces and sells upscale mixers and bread-makers. In November 2019. Sweeny Todd's budget department gathered the following data to meet budget requirements for 2021. 2021 PROJECTED SALES Product Mixers Units 60,000 Price $90 Breadmakers 40,000 140 2021 INVENTORIES Expected Cost Product Mixers Breadmakers 1/1/2021 1/1/2021 15,000 units $750,000 4,000 units $320,000 Desired 12/31/2021 20,000 units 5,000 units To produce one unit of each product, the following major internal components are used (in addition to the plastic housing for products, which is subcontracted in a subsequent operation): Component Mixer Breadmaker Motor Beater. Fuse 1 2 Anticipated Purchase Price Projected data for 2021 with respect to components are as follows: Expected Inventory Desired Inventory 1/1/2021 Motor $18 2,000 units 12/31/2021 3,600 units Beater 1.75 Fuse 2.40 21,000 units 6,000 units 24,000 units 7,500 units