9.

Below is budgeted production and sales information for Flushing Company for the month of December.

	Product XXX	Product ZZZ
Estimated beginning inventory	29,100 units	16,300 units
Desired ending inventory	36,100 units	15,500 units
Region I, anticipated sales	303,000 units	264,000 units
Region II, anticipated sales	190,000 units	146,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $16. Budgeted sales for the month are

a.$3,612,000

b.$14,448,000

c.$8,532,000

d.$9,528,000

11.

Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 644,000 units, estimated beginning inventory is 100,000 units, and desired ending inventory is 86,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A: 0.50 lb. per unit @ $0.74 per pound Material B: 1.00 lb. per unit @ $1.84 per pound Material C: 1.20 lb. per unit @ $0.96 per pound The dollar amount of Material A used in production during the year is

a.$238,280

b.$1,159,200

c.$233,100

d.$725,760

12.

Woodpecker Co. has $300,000 in accounts receivable on January 1. Budgeted sales for January are $812,000. Woodpecker Co. expects to sell 20% of its merchandise for cash. Of the remaining 80% of sales on account, 75% are expected to be collected in the month of sale and the remainder the following month. The January cash collections from sales are

a.$569,760

b.$949,600

c.$1,249,600

d.$759,680

14.

For February, sales revenue is $643,000, sales commissions are 5% of sales, the sales manager's salary is $88,200, advertising expenses are $91,100, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,700 plus of 1% of sales. Total selling expenses for the month of February are

a.$214,150

b.$223,795

c.$220,580

d.$182,000