Alistair is the owner of a small business unit. he has set aside funds to finance the day-to-day activities of the business. he tries to use these funds judiciously and any surplus from these funds is used to take care of unexpected opportunities. having a substantial fund of this nature also his business to get higher credit. what is this fund called?

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?