a$.$ @ A company's sales are $20\%$ in cash and $80\%$ on credit.

$65\%$ percent of credit sales are collected in the same month the sale occurred, $20\%$ the month following the sale,

and $15\%$ in the second month following the sale.

Budgeted sales are expected to be $$55,000$ in January, $$25,000$ in February, $$40,000$ in March, and $$35,000$ in

April.

Calculate the budgeted total cash receipts in April. $(2$ marks$)$

b$.$ A company has budgeted production in units as follows:

$4$ 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 $10\%$ 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 $25,000$ units in October. The finished goods inventory on October $1$ and October $31$

were budgeted at $6,000$ and $10,000$ units, respectively. Each unit requires $0\mathrm{.}5$ hours of labour and the company pays an

hourly rate of $$14$ per hour.

Calculate the budgeted direct labour costs incurred in October. $(2$ marks$)$