Alliance Companys budgets production of 20,000 units in January and 24,000 units in the February. Each finished unit requires 3 pounds of raw material K that costs $2.00 per pound. Each months ending raw materials inventory should equal 30% of the following months budgeted materials. The January 1 inventory for this material is 18,000 pounds. What is the budgeted materials cost for January?

Flannigan Company manufactures and sells a single product that sells for $650 per unit; variable costs are $390. Annual fixed costs are $880,000. Current sales volume is $4,400,000. Compute the contribution margin per unit.