1. Jergens has budgeted sales for the first quarter of the next year to be 100,000 units. The inventory in hand at the beginning of quarter is 30,000 units. The desired ending inventory is 16,000 units. Calculate the budgeted production for the first quarter.

2. Lauren Inc. has prepared the operating budget for the first quarter of 2015. They forecast sales of $100,000 in October, $120,000 in November, and $140,000 in December. Variable and fixed expenses are as follows:

Variable: Power cost (50% of Sales)

Miscellaneous expenses: (5% of Sales)

Fixed: Salary expense: $10,000 per month

Rent expense: $10,000 per month

Depreciation expense: $1,200 per month

Power cost/fixed portion: $800 per month

Miscellaneous expenses/fixed portion: $2,000 per month

Calculate total selling and administrative expenses for the month of October. ?

3. Johnsons Tobacco Company manufactures special metallic materials and decorative fittings for tobacco cans that require highly skilled labor. Emerald uses standard costs to prepare its flexible budget. For the first quarter of 2015, direct material and direct labor standards for one of their popular products were as follows:

Direct materials: 224 per pound

Direct labor: 8 hours per unit; $30 per hour

Emerald produced 5,000 units during the quarter. At the end of the quarter, an examination of the materials records showed that the company pounds of materials and actual total material costs were

Please show your work on how you got the answers. Thank you so much