39.) A company budgeted unit sales of 136,000 units for January, 2011 and 160,000 units for February, 2011. The company has a policy of having an inventory of units on hand at the end of each month equal to 30% of next month's budgeted unit sales. If there were 40,800 units of inventory on hand on December 31, 2010, how many units should be produced in January, 2011 in order for the company to meet its goals? Answer A.) 143,200. B.) 136,000 units C.) 128,800 units D.) 184,000 units Question 40). Neal Merchandising Company expects to purchase $90,000 of materials in July and $105,000 of materials in August. Three-quarters of all purchases are paid for in the month of purchase, and the other one-fourth are paid for in the month following the month of purchase. How much will August's cash disbursements for materials purchases be? Answer A.)$78,750 B.)$105,000 C.) $67,500 D.)$101,250 2.5 points Question 41). In the Klugman Company, indirect labor is budgeted for $54,000 and factory supervision is budgeted for $18,000 at normal capacity of 80,000 direct labor hours. If 90,000 direct labor hours are worked, flexible budget total for these costs is: Answer A.$81,000. B.$72,000. C.$74,250. D.$78,750. Question 42). At 9,000 direct labor hours, the flexible budget for indirect materials is $18,000. If $18,700 are incurred at 9,200 direct labor hours, the flexible budget report should show the following difference for indirect materials: Answer $300 U. $300 F. $700 U. $700 F