The following information is for answering question #38. Below is budgeted production and sales information for Bluebird Company for the month of December:

Product XXX Product ZZZ

Estimated beginning inventory 30,000 units 18,000 units

Desired ending inventory 32,000 units 15,000 units

Anticipated sales 520,000 units 460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14.

38. Budgeted production for product XXX during the month is: a. 522,000 units

b. 552,000 units

c. 518,000 units

d. 520,000 units

39. Production and sales estimates for June are as follows: Estimated inventory (units), June 1 16,000

Desired inventory (units), June 30 18,000

Expected sales volume (units): Area X 4,000 Area Y 6,000 Area Z 5,500

Unit sales price $20

The number of units expected to be produced in June is:

a. 15,500

b. 17,500

c. 16,500

d. 13,500