At the beginning of the period, the Grinding Department budgeted direct labor of $100,300 and property tax of $58,000 for 5,900 hours of production. The department actually completed 7,100 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. x 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? 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? x