3) Victoria Corporation manufactures quality vases. budgeted sales and production data for the vases 3) are as follows: Month 1 budgeted unit sales Month 2 budgeted unit sales Month 3 budgeted unit sales Month 1 budgeted unit production Month 2 budgeted unit production Month 3 budgeted unit production Raw material required for each finished unit (in pounds 2,000 2,500 3,200 2,400 2,700 3,400 The ending inventory for each month should be equal to 20% of the next month's production needs. Each vase requires one pound of clay in its manufacture. Victoria Corporation has a policy that the inventory of clay at the end of each month needs to be equal to 20% of the production needs for the following month. At the beginning of January, 480 pounds of clay were in inventory. How many pounds of clay would Victoria Corporation need to purchase in February (Month 2? A) 3,620 (B)2,840 C) 2,660 D) 2,940 ) Forty Winks Corporation manufactures night stands. The production budget shows that Forty Winks Corporation plans to produce 1,200 night stands in March and 1,050 night stands in April. Each night stand requires 50 direct labor hours in its production. Forty Winks Corporation has a direct labor rate of $12 per direct labor hour. What is the total combined direct labor cost that Fort Winks Corporation should budget in March and April? A) 13,500 B) 27,000 C) 6,300 D) 7,200