Todd uses the quadratic regression model to determine the predictive average unit cost of baseballs produced in his production facility. After determining predictive average costs at multiple unit batch size amounts in millions, he now wants to know what the output level that minimizes his costs would be. Given b1 = −0.3664 and b2 =0.0179, what is the level that will maximize his average cost in units?
A. 7.3 million units
B. 3.1 million units
C. 18.70 million units
D. 10.23 million units

Todd uses the quadratic regression model to determine the predictive average unit cost of baseballs produced...
(a1) Calculate average-cost per unit. (Round answer
to 2 decimal places, e.e. 2.76.)
(a2) Determine ending inventory under (1) specific
identification, (2) FIFO, (3) LIFO, and (4) average-cost.
(Round answer to 0 decimal places, e.g.
2,760.)
(b1) Calculate price index. (Round answer to 4
decimal places, e.g. 2.7600.)
(b2) Determine ending inventory using dollar-value LIFO. Assume
that the December 2, 2020, purchase cost is the current cost of
inventory.(Hint: The beginning inventory is the base layer priced
at $25 per...