a. A company's sales are 40% in cash and 60% on credit. 55% percent of credit sales are collected in the same month the sale occurred, 5% the month following the sale, and 40% in the second month following the sale. Budgeted sales are expected to be $95,000 in January, $100,000 in February, $65,000 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: Quarter Production in Units First 75,000 Second Third Fourth 55,000 90,000 25,000 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 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 80, 000 units in October. The finished goods inventory on October 1 and October 31 were budgeted at 9,000 and 4,000 units, respectively. Each unit requires 2.5 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)