31 Use this information to answer the following questions (28-30). Some accountants have decided to supplement their income by selling beehives. They expect to sell 24,000 hives in 2021. They ended 2020 with 2,300 completed hives in inventory and would like to complete operations in 2021 with at least 1,900 completed hives in inventory. There is no ending work in process inventory. One beehive holds about 250 bees. The bees are purchased for $3.00 per 1,000 bees. The hives sell for $11.00 each. What would be the total of the 2021 period sales budget? A. $259,600 B. $284,900 C. $264,000 D. $289,300 QUESTION 2 Use this information to answer the following questions (28-30). Some accountants have decided to supplement their income by selling beehives. They expect to sell 24,000 hives in 2021. They ended 2020 with 2,300 completed hives in inventory and would like to complete operations in 2021 with at least 1,900 completed hives in inventory. There is no ending work in process inventory. One beehive holds about 250 bees. The bees are purchased for $3.00 per 1,000 bees. The hives sell for $11.00 each. What would be the yearly total on the direct materials purchases budget for bee purchases? (Assume for this question that 18,000 beehives will be produced.) A. $216,000 B. $13,500 C. $45,000 D. $9,000