Tiny Tables Company manufactures kids' tables. The estimated number of table sales for each of the last three months of Year 1 is as follows:

Month	Unit Sales
October	10,000
November	14,000
December	7,500

Finished goods inventory at the end of November was 2,000 units. Desired ending finished goods inventory is equal to 25 percent of the next month's sales. Tiny Tables expects to sell the tables for $100 each. January sales for Year 2 are projected at 9,000 tables. How many chairs should Tiny Tables produce in December?

		$123,200
		$118,400
		$134,600
		$152,200

7,750

7,500

7,000

7,250

Delivery Dudes Services has the collected the following information about operating expenditures for its delivery trucks for the past five years:

Year	Miles	Operating Costs
2013	45,000	$185,000
2014	60,000	$200,000
2015	40,000	$170,000
2016	55,000	$195,000
2017	75,000	$215,150

Using the high-low method, what is the estimated fixed cost for 2018 at an activity level of 50,000 miles?

$123,200

$118,400

$134,600

$152,200