5) if the cost of raw material purchases in june is 149,340 what are the estimated cash disbursement for raw material purchases in july ? 6) what is the estimated accounts payable balance at the end of july ? 7) what is the estimated raw material inventory balance at the end of july ? 8) what is the total estimated direct labour cost of july assuming the direct labour workforce is adjusted to match the hours required to produce the forecast number of units produced ? 9 ) if the company always uses an estimated predetermined plantwide overhead rate of $8 per direct labour hour , what is the estimated unit product cost ? 10) what is the estimated finished goods inventory balance at the end of july ? 11) what is the estimated cost of goods sold and gross margin for july ? 12) what is the estimated total selling and administerative expenses for july ? 13) what is the estimated operating income for july ?