At the beginning of the period, the Assembly Department budgeted direct labor of $61,200 and property tax of $57,000 for 3,600 hours of production. The department actually completed 4,500 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. $ Landon Inc. projected sales of 28,000 personal journals for 20Y6. The estimated January 1 , 20Y6, inventory is 2,000 units, and the desired December 31,20Y6, inventory is 3,000 units. What is the budgeted production (in units) for 20Y6? units Harbour Inc. collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. If sales on account are budgeted to be $246,000 for September and $284,000 for October, what are the budgeted cash receipts from sales on account for October? Soft Glow Candle Inc. pays 10% of its purchases on account in the month of the purchase and 90% in the month following the purchase. If purchases are budgeted to be $36,800 for March and $40,100 for April, what are the budgeted cash payments for purchases on account for April? $