18) Roberts Enterprises has budgeted sales in units for the next five months as follows: June July August September October 4570 units 7450 units 5370 units 6840 units 3770 units Past experience has shown that the ending inventory for each month must be equal to 20% of the next month's sales in units. The inventory on May 31 contained 914 units. The company needs to prepare a production budget for the second quarter of the year. The total number of units to be produced in July is: A) 8524 units B) 7034 units C) 7784 units D) 7450 units 19) The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2200 direct labor-hours will be required in January. The variable overhead rate is $7 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,060 per month, which includes depreciation of $3700. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: A) $54,760 B) $15,400 C) $39,360 D) $58,460 20) Sedita Inc. is working on its cash budget for July. The budgeted beginning cash balance is $13,000. Budgeted cash receipts total $180,000 and budgeted cash disbursements total $179,000. The desired ending cash balance is $39,000. The excess (deficiency) of cash available over disbursements for July will be: A) $14,000 B) $12,000 C) $193,000 D) $1000 21) An unfavorable materials quantity variance indicates that: A) standard material price exceeds actual price. B) standard material allowed for output exceeds the actual usage of material. C) actual usage of material exceeds the standard material allowed for output. D) actual material price exceeds standard price