1. Broihan Corporation has the following purchases budget for the last half of 2018:

July	100,000	October	90,000
August	80,000	November	100,000
September	110,000	December	94,000

Historically, the company pays one half at the time of purchase and the remainder in the month following purchase. What are the expected cash disbursements in August?

2. A company has the following costs of production for making 2,500 widgets in June:

	Total (2,500 units)
Labour	6,000
Rent of the production building	5,000
Material	4,000

Using the absorption costing, the cost per unit is: