The direct materials budget shows:
Units to be produced; 3,000 units
Total pounds needed for production; 6,000 pounds
Total materials required; 6,600

What are the direct materials per unit? (Hint: Don't make this hard!)
1.08 pounds.
2.0 pounds.
2.2 pounds
Cannot be determined from the data given.

The following information was taken from Sloan Company's cash budget for the month of July:
Beginning Cash Balance; $90,000
Cash Receipts; $57,000
Cash Disbursements; $102,000

If the company has a policy of maintaining a minimum end of the month cash balance of $75,000, the amount the company would have to borrow is

$30,000.
$15,000.
$45,000.
$18,000

The following credit sales are budgeted by Roswell Company:
January; $34,000
February; $50,000
March; $70,000
April; $60,000

The company's past experience indicates that 70% of the accounts receivable are collected in the month of sale, 20% in the month following the sale; and 8% in the second month following the sale. The anticipated cash inflow for the month of April is

$61,720.
$56,000.
$60,000.
$58,800.