a. A company's sales are 35% in cash and 65% 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 $75,000 in January, $55,000 in February, $20,000 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: - 3 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 65,000 units in October. The finished goods inventory on October 1 and October 31 were budgeted at 3,000 and 5, 000 units, respectively. Each unit requires 2 hours of labour and the company pays an hourly rate of $20 per hour. Calculate the budgeted direct labour costs incurred in October. (2 marks)