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Vinall Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: Budgeted

Vinall Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: Budgeted selling price per unit $ 91 Budgeted unit sales (all on credit): July 10,300 August 12,300 September 11,200 October 12,400 Raw materials requirement per unit of output 2.6 pounds Raw materials cost $ 2.6 per pound Direct labor requirement per unit of output 3.3 direct labor-hours Direct labor wage rate $ 28.0 per direct labor-hour Credit sales are collected: 30% in the month of the sale 70% in the following month Raw materials purchases are paid: 20% in the month of purchase 80% in the following month The ending finished goods inventory should equal 20% of the following month's sales. The ending raw materials inventory should equal 20% of the following months raw materials production needs. According to the production budget, how many units should be produced in August?

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