19. Martin Company has a policy of maintaining an inventory of finished goods equal to 30 percent of the following month's sales. For the forthcoming month of March, Martin has budgeted the beginning inventory at 30,000 units and the ending inventory at 33,000 units. This suczests that February sales are budgeted at 10,000 units less than March sales March sales are budgeted at 10,000 units less than April sales February sales are budgeted at 3.000 units less than March sales March sales are budgeted at 3.000 units less than April sales b d 20.Budgeted sales for the first six months for Williamson Company are listed below: JANUARY FEBRUARY MARCH APRIL MAY JUNE UNITS: 5,000 6,000 9,000 8,000 6,000 5,000 Williamson Company has a policy of maintaining an inventory of finished goods equal to 30 percent of the next month's budgeted sales. Il Williamson Company plans to produce 8,000 units in June, what are budgeted sales for July? a 3,000 units b. 4.500 units C 10,000 units d. 15,000 units 21. Willis Corporation manufactures card tables. The company has a policy of maintaining a finished goods inventory equal to 40 percent of the next month's planned sales. Each card table requires 3 hours of labor. The budgeted labor rate for the coming year is $13 per hour. Planned sales for the months of April, May, and June are respectively 4.000; 5,000; and 3,000 units. The budgeted direct labor cost for June for Wills Corporation is $136,500 What are budgeted sales for July for Wills Corporation? 21 3,500 units b 4,250 units 4,000 units d. 3,750 units 22. Budgeted sales for Chandler Corporation for the first quarter the year are shown below: JANUARY FEBRUARY MARCH UNITS 35,000 25,000 32.000 The company has a policy that requires the ending inventory in each period to be 10 percent of the following periods sales. Assuming that the company follows this policy, what quantity of production should be scheduled for February 24,300 units b. 24,700 units C. 25,000 units d. 25,700 units 23. Budgeted sales for Jackson Corporation for the second quarter the year are shown below APRIL MAY JUNE UNITS 40,000 30.000 38.000 The company has a policy that requires the ending inventory in each period to be 15 percent of the following perlod sales. Assuming that the company follows this policy, what quantity of production should be scheduled for May? 28,800 units b 29.700 units 25,000 units d 31.200 units