A31 A B D E 16 2. Hayland Corp. has budgeted production for next year as follows: 17 18 Quarter First Second Third Fourth TroGoton 19 10.000 12.000 15.000 13,000 20 21 Four kilograms of raw materials are required for each unit produced. At the start of the year. 22 raw materials on hand total 4.000 kilograms. The raw materials inventory at the end of each quarter should 23 equal 15% of the next quarter's production needs. 24 25 What would be the budgeted purchases (kgs) of raw materials in the third quarter? 26 27 Show any/all workings here: 28 29 30 31 32 33 34 Select Answer here: 35 36 3. In its previous year. Restek Ltd had 18.000 units in its ending inventory. During the year, variable production costs 37 were $12 per unit. The fixed manufacturing overhead cost was $5 per unit in the beginning inventory. The company's 38 operating income for the year was $10,600 higher under variable costing than it was under absorption costing. 39 40 Given these facts, what must have been the number of units of product in the beginning inventory last year? 41 42 Show any/all workings here: 43 44 45 46