25. Alliance Companys budgets production of 20,000 units in January and 24,000 units in the February. Each finished unit requires 3 pounds of raw material K that costs $2.00 per pound. Each months ending raw materials inventory should equal 30% of the following months budgeted materials. The January 1 inventory for this material is 18,000 pounds. What is the budgeted materials cost for January?

$120,000.

$163,200.

$127,200.

$84,000.

$79,200.

26. A sporting goods manufacturer budgets production of 57,000 pairs of ski boots in the first quarter and 48,000 pairs in the second quarter of the upcoming year. Each pair of boots require 2 kg of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to 25% of the following quarter's material needs. Beginning inventory for this material is 28,500 kg and the cost per kg is $7. What is the budgeted materials purchases cost for the first quarter?

$798,000.

$766,500.

$598,500.

$829,500.

$997,500.

27.Glaston Company manufactures a single product using a JIT inventory system. The production budget indicates that the number of units expected to be produced are 199,000 in October, 207,500 in November, and 204,000 in December. Glaston assigns variable overhead at a rate of $0.75 per unit of production. Fixed overhead equals $156,000 per month. Compute the total budgeted overhead that would appear on the factory overhead budget for month of October.

$355,000.

$156,000.

$149,250.

$311,625.

$305,250.