a. A company's sales are 15% in cash and 85% on credit. - 70% percent of credit sales are collected in the same month the sale occurred, 15% the month following the sale, and 15% in the second month following the sale. - Budgeted sales are expected to be $80,000 in January, $30,000 in February, $60,000 in March, and $75,000 in April. Calculate the budgeted total cash receipts in April. (2 marks) b. A company has budgeted production in units as follows: - 6 kilograms of raw materials are needed for each unit produced. - The company had 5, 000 kilograms of raw materials at the start of the year. - Raw materials inventory at the end of each quarter is equal to 20% of the next quarter's production needs. Calculate the budgeted purchases of raw materials in the second quarter. (2 marks) c. A company budgeted to produce 55,000 units in October. The finished goods inventory on October 1 and October 31 were budgeted at 9,000 and 3,000 units, respectively. Each unit requires 0.5 hours of labour and the company pays an hourly rate of $19.5 per hour. Calculate the budgeted direct labour costs incurred in October. ( 2 marks)