Bearkat Inc has budgeted sales for the second quarter of 2019 to be 50,000 units and the third quarter to be 55,000 units. The inventory at the end of the first quarter is expected to be 10,000 units and the desired ending inventory is 20% of the next quarter's sales. Calculate the budgeted production for the second quarter. 3. A) 51,000 units B) 54,000 units C) 49,000 units D) 5,000 units E) 50,000 units Hoops Manufacturing expects to produce 2,400 units in January and 3,700 units in February. The company expect to need 2.5 pounds of material for each unit and budgets $4/pound for the materials. The balance in the Direct Materials Inventory account on January 1 is 3,000 units. Hoops desires the ending balance in Direct Materials Inventory to be 30% of the next month's direct materials needed for production. What is the cost of budgeted purchases of direct materials needed for January? 4. A) $49,000 26,800 C) $23,1 E) $5,775 Sammy, Inc. has budgeted to produce 15,000 units per month. Each unit requires 30 minutes of The direct labor rate is $100 per hour. Calculate the budgeted cost of direct labor for the month. direct labor to complete 5. A) $750,000 B) $450,000 C) $150,000 D $275.000