28) Caspion Corporation makes and sells n product called n Miniwarp. One Miniwarp requires 2.5 kilograms of the raw material Jurislon. Budgeted production of Miniwarps for the next five months is as follows: August October 22,600 units 21,300units 22.700units 23,900units 23,600units November The company wants to maintain monthly ending inventories of Jurislon equal to 20% of the following month's production needs. On July 31, this requirement was not met since only 10,800 kilograms of Jurislon were on hand. The cost of Jurislon is $18.00 per kilogram. The company wants to prepare a Direct Materials Purchase Budget for the next five months. The total cost of Jurislon to be purchased in August is: A) S1,839,600 B) $1,017,000 C) $1,014,300 D) $1,208,700 29) Bries Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $18,000. Budgeted cash receipts total $183,000 and budgeted cash disbursements total $188,000. Depreciation expense will be an additional $3,000. The desired ending cash balance is $30,000 in order to have a cushion for unexpected repairs to equipment. Any excess is used to pay down outstanding loans which total $500,000. The company will either need to borrow or will be able to repay how much on outstanding debt A) Borrow $35,000 C) Borrow $38,000 B) Borrow $17,000 D) Repay S17,000 Dacosta Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. 7,000 units Production volume Direct materials Direct labor Manufacturing overhead S 369,600 S 309,600 919,800 S 431,200 S 361,200 937,300 The best estimate of the total monthly fixed manufacturing cost is: A) $1,729,700 B) $814,800 C) $1,599,000 D) $1,664,350