1 : Taylor company determines that 13,500 pounds of direct materials are needed for production in July. There are 800 pounds of direct materials on hand at July 1 and the desired ending inventory is 700 pounds. If the cost per unit od direct materials is $3, what is the budgeted total cost of direct materials purchases? A. 40,800 B. 39, 600 C. 40,200 D. 41,400 Question 2: Navia Company is preparing its direct labor budget for May Projections for the month are that 8,350 units are to be produced and that direct labor time is three hours per unit. If the labor cost per hour is $9, what is the total budgeted direct albor cost for May? A. 217,350 B. 243,000 C. 225,450 D. 221,400 Question 3: The Tennant Company has the following budgeted slaes: January $40,000, February $60,000, and March $50,000. 40% of the sales are for cash and 60% are on credit. For the credit sales, 50% are collected in the month of sale, and 50% the next month. The total expected cash receipts during March are: A. 52,500 B. 50,000 C. 53,000 D. 56,000 Question 4: If required production units are 60,000, budgeted sales units are 52,000, required direct materials purchases units are 2,400, and beginning finished goods units are 4,000, then desired ending finished goods units would be: A. 9,600 B. 4,000 C. 12,000 D. 1,600