12.

Below is budgeted production and sales information for Flushing Company for the month of December:

	Product XXX	Product ZZZ
Estimated beginning inventory	28,700 units	19,700 units
Desired ending inventory	34,300 units	14,300 units
Region I, anticipated sales	300,000 units	268,000 units
Region II, anticipated sales	194,000 units	149,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted production for product XXX during the month is

a.499,600 units

b.528,300 units

c.488,400 units

d.494,000 units

26.

Nuthatch Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of businessSeptember, October, and Novemberare $247,000, $303,000, and $412,000, respectively. The company expects to sell 30% of its merchandise for cash. Of sales on account, 80% are expected to be collected in the month of the sale and 20% in the month following the sale.

The cash collections expected in October from accounts receivable are estimated to be

a.$204,260

b.$245,112

c.$169,680

d.$135,100

30.

Consider Derek's budget information: materials to be used totals $65,000; direct labor totals $200,800; factory overhead totals $390,700; work in process inventory January 1, $187,000; and work in progress inventory on December 31, $192,400. What is the budgeted cost of goods manufactured for the year?

a.$192,400

b.$651,100

c.$656,500

d.$843,500