Please answer 6-32 please explain how you got the answer so I can understand what I am missing.

there any problems with this plan? 6-32 Revenue and production budgets. (CPA, adapted) The Sabat Corporation manufactures and sells two products: Thingone and Thingtwo. In July 2013, Sabat's budget department gathered the following data to prepare budgets for 2014: 2014 Projected Sales Product Units Price Thingone 62,000 $172 Thing two 46,000 $264 2014 Inventories in Units Expected Target Product January 1, 2014 December 31, 2014 21,000 26,000 Thingone 14,000 Thing two 13,000 The following direct materials are used in the two products: Amount Used per Unit Direct Material Unit Thingone Thingtwo pound pound each nd Madhav v Raian published t