1. BDay Industries' sales budget shows quarterly sales for the next year as follows:

Quarter	Sales
First	29 000
Second	17 000
Third	12 000
Fourth	34 000

Company policy is to have a finished goods inventory at the end of each quarter equal to 40% of the next quarter's sales. What should be the budgeted production for the second quarter? A.

15,000 units

B.

14,000 units

C.

13,000 units

D.

12,000 units

2. MakTacks Company makes and sells a single product: Product T. Each unit of Product T requires 2.6 hours of labour at a labour rate of $14.25 per hour. MakTacks Company needs to prepare a Direct Labour Budget for the second quarter of next year. MakTacks has budgeted to produce 31,000 units of Product T in May. The finished goods inventories on May 1 and May 30 were budgeted at 350 and 900 units, respectively. What would be the budgeted direct labour costs incurred in June?

A. $1,115,205

B. $1,172,632.50

C. $1,148,550

D. $1,128,172.50