10. The following are budgeted data: Sales in units Production in units January 16,700 19.700 February 23,400 20.700 March 19700 19,600 One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 30% of the following month's production needs. Purchases of raw materials for February would be budgeted to be: O 21,030 pounds O 20,470 pounds 20,370 pounds O 18,330 pounds Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 22 yards of cloth Selected data from Tracie's master budget for next quarter are shown below. Budgeted sales in units) Budgeted production units July 7600 86.00 August 9600 1100 September 11600 13600 Each unit requires 0.8 hours of direct labor and the average hourly cost of Tracle's direct laboris $18. What is the cost of Tracle Corporation's direct labor in September? O $208.800 O $167,040 O $195,840 $244.800 12. Schuepfer Inc. bases its selling and administrative expense budget on budgeted unt sales. The sales budget shows 2,300 units are planned to be sold in March. The variable selling and administrative expense is $4.40 per unit. The budgeted foved selling and a nstrative expenses $35 730 per month which includes depreciation of $3 800 per month The remainder of the fixed seting and administrative expense represents current cash flows The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be $45,850 $42,050 $31930 $10,120