Sorin Inc., a company that produces and sells a single product, has provided its contribution format income statement for January. Sales (4,200 units) $155,400Variable expenses 100,800Contribution margin 54,600Fixed expenses 42,400Net operating income $ 12,200If the company sells 4,600 units, its total contribution margin would be:A) $54,600B) $59,800C) $69,400D) $13,362

Down under products, ltd., of australia has budgeted sales of its popular boomerang for the next four months as follows: unit salesapril 74,000may 85,000june 114,000july 92,000the company is now in the process of preparing a production budget for the second quarter. past experience has shown that end-of-month inventory levels must equal 10% of the following month’s unit sales. the inventory at the end of march was 7,400 units.required: prepare a production budget by month and in total, for the second quarter.