1- Quantum Canyon budgets 27,500 units for sales and produces 30,000 units. If Quantum Canyon wants to end the month with 9,250 units of ending inventory, how many units are in beginning inventory?

2- Spinning Gears has reported their beginning materials of $75,800 and ending material inventory of $79,200. In order to produce their 12" gear, they need $500,000 for production.

How much in direct materials does Spinning Gears need to purchase to meet their production requirements?

3- Original Built, LLC has budgeted the following for 2023:

Purchases $420,000

Beginning Accounts Payable $95,000

Ending Accounts Payable $92,000

Calculate the budgeted cash payments for Original Built, LLC.