XYZ Company is preparing its production budget for the next year. Budgeted sales in dollars for January, February, March, and April are $210,000, $270,000, $150,000, and $186,000, respectively. Target ending finished goods inventory in units is 20% of the next month's sales in units. Budgeted selling price is $5 per unit. How many total units need to be produced in February? Select one: a. None of the given answers b. 41,000 c. 49,200 d. 30,750 e. 31,440 The monthly electricity bill for Company XYZ comprises of two components: a flat subscription fee of $450 per month and constant rate per kilo watt of $18. Assume that Company XYZ consumed 500 kilo watts during the month of December, how much the total electricity bill, in ($) value, for the month of December would be? Select one: a. None of the given answers b. 9,000 c. 950 d. 9,450 e. 500