30. The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,200 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 $2,640. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should b:

Multiple Choice

• $58,460

• $52,180

• $54,760

• $55,820

31. The following are budgeted data:

	January	February	March
Sales in units	16,500	23,000	19,500
Production in units	19,500	20,500	19,800

One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. Purchases of raw materials for February would be budgeted to be

Multiple Choice

• 20,760

• 20,540

• 20,240

• 20,360