Sunland Company expects to produce 1,260,000 units of Product XX in 2020. Monthly production is expected to range from 86,000 to 126,000 units. Budgeted variable manufacturing costs per unit are direct materials $4, direct labor $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision are $2. Required:
Prepare a flexible manufacturing budget for the relevant range value using 20,000 unit increments.

Suppose the united states has two utilities, commonweath utilities and consolidated electric. both produce 20 million tons of sulfur dioxide pollution per year. however, the marginal cost of reducing a ton of pollution for consolidated electric consolidated electric is $325325 per ton and the marginal cost of reducing a ton of pollution for commonwealth utilities commonwealth utilities is $425425 per ton. the government's goal is to cut sulfur dioxide pollution in half (by 20 million tons per year). if the government issues 10 million tradable pollution permits to each utility, what will be the cost of eliminating half of the pollution to society