32. (4 points) Chue, Inc. is preparing next year's budget. Below are selected monthly budgeted Sales units: April May 30,000 June 32,000 July 40,000 45,000 Other budget information: Finished Goods target Ending Inventory each month = 30% of next month's sales Direct Materials target Ending Inventory each month = Direct Material requirements for 25% of next month's unit sales Direct Materials required per unit = 4 pounds Calculate the budgeted number of production units needed for the month of May to meet budgeted Sales. 33. (6 points) Furniture Company incurred the following: Month Delivery Costs # of Deliveries April $60,200 250 May 57,500 275 June 80,800 400 July 45,000 150 August 65,000 200 September 55,000 100 October 62,000 350 November 50,550 125 December 45,850 175 Using the high-low method to analyze mixed costs and the data above, calculate the estimated Delivery Cost if 500 deliveries are expected.