A. Bell corporation had the following purchases budgeted for the last six months of 2009.

July	August	September	October	November	December
$100,000	$80,000	$110,000	$90,000	$100,000	$94,000

Historically, the company has paid one half of a month's purchases at the time of purchase and the remainder in the next month. If the company continues paying for purchases as it has in the past, what are the expected cash disbursements in November?

a. $95,000

b. $97,000

c. $100,000

d. $147,000

B. In 2010, Clarence company budgeted sales of 45,000 units, produced 44,600 units, and sold 44,500 units. Clarence's 2010 flexible sales budget was based on___units.

a. 45,000

b. 44,600

c. 44,500

d. It cannot be determined from the information provided.