32. Nguyen plans to sell 40,000 units of product no. 75 in June, and each of these units requires five square feet of raw material.Pertinent data follow.

Product No. 75

Raw Material

Actual June 1 inventory

5,500

18,000 square feet

Estimated June 30 inventory

4,300

?square feet

If the company purchases 201,000 square feet of raw material during the month, the estimated raw-material inventory on June 30 would be:

A.11,000 square feet.

B.13,000 square feet.

C.23,000 square feet.

D.25,000 square feet.

E.some other amount.

The Grainger Company's budgeted income statement reects the following amounts:4 '4 I 3 Saleso a Purchasesu a Expensesw Januaryu $120,000: $78,000J $24,0000 Februaryu 110,000: 66,0009 24,2000 Marchu 125,0000 81,2500 27,0000 Aprilu 130,000u 84,5009 28,6009 E't. tTt .4 Sales are collected 50% in the month of sale, 30% in the month following sale, and 19% in the second month following sale. One percent of sales is uncollectible and expensed at the end of the year.\" .J Grainger pays for all purchases in the month following purchase and takes advantage of a 3% discount. The following balances are as of January 1: 44 .J Cashe $88,000w Accounts receivable*J 58,000w Accounts payableu 72,000w +1 *Of this balance, $35,000 will be collected in January and the remaining amount will be collected in February. .J The monthly expense gures include $5,000 of depreciation. The expenses are paid in the month incurred.