Which of the following is NOT an example of an Operating Budget?

A. Budgeted Income Statement

B. Direct Materials Budget

C. Budgeted Balance Sheet

D. Sales Budget

Robyn Company produces and sells automobile batteries. The sales forecast for 2019 is as follows:

Quarter	Batteries (in units)
1	5,000
2	7,000
3	8,000
4	10,000

The January 1, 2019 inventory of batteries is forecasted to be 2,000 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. What are the budgeted units to produce for the second quarter of 2019?

A. 5,800

B. 8,430

C. 7,400

D. 7,000

Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-103 and XQ-104. The calculators sell for $15 and $30, respectively. They cost $4 and $9 per unit, respectively, to produce. Its projections for unit sales are below:

Product	Quarter 1	Quarter 2
XQ-103	20,000	22,000
XQ-104	12,000	15,000

What are the expected sales for the XQ-104 model anticipated to be for Quarter 1?

A. $300,000

B. $330,000

C. $360,000

D. $450,000