Answer and Explanation:
The preparation of the production budget is presented below:
Projected sales units	800,000 candles
Add: Desired ending inventory, Dec 31	20,000 units  
Total units available	820,000 units  
Less: Estimated beginning inventory,Jan 1	-35,000  units
Total units to be produced	785,000  units
We simply applied the below formula i.e 
= Sales units + ending inventory units - beginning inventory units
By applying this formula we can get the Total units to be produced in January month
 
        
             
        
        
        
Answer:
Technological substitution.
Explanation:
Technological substitution is basically the substitute to another option product of technology.
 
        
             
        
        
        
Answer:
a. the difference between actual and budgeted fixed overhead costs.
Explanation:
As we know that 
The variance is shows the difference between the actual amount and the budgeted amount or estimate amount
So, the total fixed overhead variance is the difference between the actual fixed overhead costs and the budgeted fixed overhead costs i.e to be fixed in nature
Hence, the first option is correct 
 
        
             
        
        
        
Answer:
It is more profitable to raise the selling price by $2.
Explanation:
To determine whether the company should raise the selling price, we need to determine the effect on income. <u>The best option is the one with the higher sales revenue.</u>
Sales revenue= selling price * number of units
<u>Current:</u>
Sales revenue= 5.5*2,200= $12,100
<u>Proposal:</u>
Sales revenue= 7.5*1,800= $13,500
It is more profitable to raise the selling price by $2.
 
        
             
        
        
        
Answer:
It increased the depth of their product mix. 
The depth of the product mix is basically how many different types of variations of the same product are offered, e.g. Coke, Diet Coke, Coke Zero, etc. Increasing product depth involves new flavors, different package sizes or other specific characteristics regarding the product. 
Product width refers to the different types of products offered by the company, e.g. Toyota offers sedans, trucks, SUVs, minivans. In this case, product width is not affected.