UPS calculates that a driver will drive approximately 140 miles on an assigned route. However, recognizing that the driver may have to make changes due to traffic, road construction, or detours, mileage will not be flagged for further investigation if it is not less than 120 miles nor more than 160 miles. This is an example of .

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?