Assume the sales budget for April and May is 35,000 units and 37,000 units, respectively. The production budget for the same two months is 32,000 units and 33,000 units, respectively. Each unit of finished goods required 4 pounds of raw materials. The company always maintains raw materials inventory equal to 10% of the following month's production needs. How many pounds of raw material need to be purchased in April?

Multiple Choice

• 128,200

• 132,300

• 128,400

• 130,400

Assume a companys budgeted unit sales and its required production in units for April are 94,000 units and 92,000 units, respectively. The direct labor-hours required per unit is 1.50 hours and the direct labor wage rate is $18.50 per hour. What is the budgeted direct labor cost for April?

Multiple Choice

• $2,608,500

• $2,590,667

• $2,553,000

• $2,595,267

Assume a companys sales budget for July estimates 15,600 units sold. The variable selling and administrative expense used for budgeting purposes is $5.00 per unit sold. The total budgeted cash disbursements for selling and administrative expenses in July is $125,000. The total fixed selling and administrative expenses included in the selling and administrative expense budget for July is $95,000. What is the amount of depreciation included in the selling and administrative expense budget for July?

Multiple Choice

• $48,000

• $17,000

• $18,400

• $46,600