QUESTION 32 Budgeted production needs are determined by adding budgeted sales in units to the desired ending inventory in units and deducting the beginning inventory in units from this total True O False QUESTION 33 Which of the following strategies could be used to reduce the break-even point? O 1.INCREASE Fixed Expenses and INCREASE Contribution Margin O 2. INCREASE Fixed Expenses and DECREASE Contribution Margin 3. DECREASE Fixed Expenses and INCREASE Contribution Margin O 4. DECREASE Fixed Expenses and DECREASE Contribution Margin QUESTION 34 Betz Company's sales budget shows the following projections for next year: First Quarte Second Quarter.. Third Quarter Fourth Quarte. Sales in units 60,000 80,000 45,000 55,000 Inventory at the beginning of the year was 18,000 units. The finished goods inventory at the end of each quarter is to equal 30% of the next quarter's budgeted unit sales. How many units should be produced during the first quarter? 1.66,000 2.24,000 3.48,000 O 4.72,000