1.) John Company expects to sell 46,830 units of finished goods over the next three-month period. The company has 20,170 units on hand and its managers want to have 28,260 units on hand at the end of the period. To produce one unit of finished product, 5 units of direct materials are needed. John has 100,150 units of direct material on hand and has budgeted for an ending inventory of 168,100 units. What is the amount of direct material to be purchased (in units)?

2.) At January 1, 2020, Bonita Inc. has beginning inventory of 4600 widgets. Bonita estimates it will sell 32000 units during the first quarter of 2020 with a 5% increase in sales each quarter. Bonitas policy is to maintain an ending inventory equal to 10% of the next quarters sales. Each widget costs $2 and is sold for $4. How much is budgeted sales revenue for the third quarter of 2020?

a. $35280

b. $128000

c. $141120

d. $154880

3.) Sunland Production is planning to sell 217 boxes of bricks and produce 205 boxes of bricks during May. Each box of bricks requires 20 kilograms of brick mix and a half hour of direct labour. Brick mix costs $4 per 100 kilograms and employees of the company are paid $12.00 per hour. Manufacturing overhead is applied at a rate of 140% of direct labour costs. Sunland Production has 600 kilograms of brick mix in beginning inventory and wants to have 850 kilograms of brick mix in ending inventory. What is the total amount to be budgeted for manufacturing overhead for the month?

a. $1722.00

b. $2952.00

c. $2460.00

d. $1230.00