1. Assume that a company provided the following information and assumptions from its master budget: Sales budget: Unit sales in June, July, and August are 20,000, 18,000, and 17,000, respectively. The selling price per unit is $80. All sales are on account. 20% of sales are collected in the month of sale and 80% are collected in the next month. Production budget: The ending finished goods inventory is always 25% of next months unit sales. Direct labor budget: The direct labor-hours required per unit is 1.50 hours. The direct labor cost per hour is $18. What is the budgeted direct labor cost for July?

2. Assume that Junes production budget showed required production of 448,000 units, desired ending finished goods inventory of 39,000 units, and beginning finished goods inventory 17,500 units. What were Junes budgeted unit sales?