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 $2 per unit. How many total units need to be produced in February? Select one: a. None of the given answers b. 78,600 c. 82,000 d. 123,000 e. 61,500 XYZ Company is preparing its budgeted balance sheet. The budgeted selling price per unit is $60. Budgeted unit sales for July, August, September, October and November are 1,400 units, 2,100 units, 3,400 units, 2,700 units and 4,200 units, respectively. All sales are on credit. Regarding credit sales, 30% are collected in the month of the sale, 50% in the month following sales, and the remaining 20% in the second month following sale. The budgeted accounts receivable balance at the end of September is closest to: Select one: a. None of the given answers b. $129,000 c. $168,000 d. $154,000 e. $140,000