Antique Brass Company has budgeted sales volume of 130 comma 000 units and budgeted production of 115 comma 000 units, while 26 comma 000 units are in beginning finished goods inventory. How many units are targeted for ending finished goods inventory?

Swain company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. the company's beginning balance in retained earnings is $65,000. it sells one product for $170 per unit and it generated total sales during the period of $603,500 while incurring selling and administrative expenses of $54,500. swain company does not have any variable manufacturing overhead costs and its standard cost card for its only product is as follows: