A- All of Winner Corporation's sales are on account. 35% of the sales on account are collected in the month of sale, 45% in the month following sale, and the remainder (20%) are collected in the second month following sale. The following are budgeted sales data for the company:

Total sales

January $50,000

February $60,000

March $40,000

April $30,000

What is the amount of cash that should be collected in April? Show your calculations

2- Alfa Corporation manufactures and sells bikes. Expected mug sales Alfa (in units) for the next three months are as follows:

Budgeted unit sales

October 30,000

November 34,000

December 36,000

Alfa likes to maintain a finished goods inventory equal to 30% of the next month's estimated sales. How many bikes should Alfa plan on producing during the month of November? Show your calculations

3- C- KDDM Corporation makes one product. April May June July Budgeted unit sales 8,200 8,700 13,100 13,600 respectivley Each unit of finished goods requires 4 pounds of raw materials. The ending finished goods inventory equals 10% of the following month's sales. The ending raw materials inventory equals 40% of the following month's raw materials production needs. What is the budgeted raw material purchases for May? Show your calculations

4- D-The manufacturing overhead budget at XYZ Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 4,400 direct labor-hours will be required in January. The variable overhead rate is $5.20 per direct labor hour. The company's budgeted fixed manufacturing overhead is $60,000 per month, which includes depreciation of $17,200. All other fixed manufacturing overhead costs represent current cash flows.

1- What is the budgeted manufacturing overhead cost for January?

2- What is the January cash disbursement for manufacturing overhead on the manufacturing overhead budget? Show your calculations

3- What is the predetermined manufactured overhead cost rate?