8 A.

1. he following data are for Trendy Fashion Apparel:

   	North	South
   Sales volume (units):
   Blouses	5,177	4,198
   Skirts	3,293	7,552
   Sales price per unit:
   Blouses	$23	$17
   Skirts	$19	$17
   Variable cost per unit
   Blouses	$8	$8
   Skirts	$12	$12

   a. Determine the contribution margin for Skirts. $

   b. Determine the contribution margin for the South Region. = $

8 B.

1. Magnolia, Inc. manufactures bedding sets. The budgeted production is for 11,700 comforters this year. Each comforter requires 7 yards of material. The estimated January 1 beginning inventory is 3,680 yards with the desired ending balance of 3,100 yards of material. If the material costs $4.80 per yard, determine the materials budget for the year. $

8. C.

1. Big Wheel, Inc. collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. Sales on account are budgeted to be $15,400 for March and $37,400 for April. What are the budgeted cash receipts from sales on account for April? $