b.

Fosnight Enterprises prepared the following sales budget: Month March April May June Budgeted Sales $6,000 $10,000 $12,000 $ 16,000 The expected gross profit rate is 10% and the inventory at the end of February was $6,000. Desired inventory levels at the end of the month are 10% of the next month's cost of goods sold. What is the desired beginning inventory on June 1? O A. $1,080 OB. $14,400 O C. $1,440 OD. $160 The following information was gathered for the Wesley Corporation for the most recent year. Manufacturing overhead is allocated using direct labor hours. Estimated direct labor hours 40,800 Actual direct labor hours 51,300 Estimated manufacturing overhead costs $840,900 Actual manufacturing overhead costs $985,100 What amount of manufacturing overhead would be allocated for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) O A. $1,238,382 OB. $1,057,293 O C. $985,100 OD. $840,900