The following budgeted information is provided: Month Sales in units Production in units 2 3 31,000 36,000 34,000 38,000 32,000 31,000 One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. At the beginning of Month 1, there was 6,400 lbs. of materials on hand. Purchases of raw materials for Month 1 would be (in pounds): O 41,000 O 45,800 O 33,200 o 38,000, The following data are available for the South Division of Manhattan Products, Inc. and the single product it makes: Unit selling price Variable cost per unit Annual fixed costs Average operating assets 14 $ 282,000 $1,520,000 How many units must South sell each year to have an ROI of 12%? 182,400 O 190,000. O 46,440 O 58,050