1.) Shown below are the budgeted sales for Tyson Company for the first five months of the current year. All sales are made on account. Budgeted Sales

January ???????

February ???????

March ???????

April $43,700 May $62,000 On average, 25% of the sales are collected in the month of sale, 20% are collected in the month following sale, 45% are collected in the second month following sale, and the remaining 10% is collected three months after the month of sale. Tyson Company had budgeted cash collections from customers of $46,847 in April and $63,115 in May. Tyson's budgeted accounts receivable at May 31 totaled $78,445. Calculate Tyson Company's budgeted sales in March.

Calculate Tyson Company's budgeted sales in January.

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2.) Kasson Company has budgeted units to be produced for the next five months as follows: budgeted units to be produced June 12,000 July 15,000 August 11,000 September 22,000 October 18,000 Kasson Company used the following information in creating its master budget for the year: 1. Ending direct materials inventory for each month should be equal to 140% of the next month's production needs. 2. Each unit produced requires 2.5 pounds of direct materials. 3. Direct materials are purchased for $2.30 per pound. Calculate the cost of direct materials budgeted to be purchased in June.