Which of the following items will be same for a flexible budget and a master budget?

A. total contribution margin B. total expected fixed costs C. total variable cost D. total expected revenues

For next year, Roberts, Inc., has budgeted sales of 17,000 units, targeted ending finished goods inventory of

1,450 units, and beginning finished goods inventory of 950 units. All other inventories are zero. How many units should be produced next year?

A.16,500 units

B. 17,500 units

C. 17,000 units

D. 19,400 units