The Ralston Company manufactures a special line of graphic tubing items. The company estimates it will sell 75,000 units of this item for the next several years. The beginning 2022 finished goods inventory contains 15,000 units. The target for each year's ending inventory is 10,000 units. Sales take place evenly throughout the year. What is the production budget (in units) for 2022?

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Rocket Plating Company plans to manufacture 120,000 units during the year. Two types of materials are used to make GidgetSpinners: four ounces of Material A, costing $0.50 per ounce and two ounces of Material B, costing $0.40. On January 1, there are 20,000 ounces of Material A and 4,000 ounces of Material B on hand. It is planned to have 40,000 ounces of Material A and 6,000 ounces of Material B in inventory on December 31. What is the budgeted cost of purchasing Material A in the upcoming year?