Cleveland Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations:

a. The budgeted selling price per unit is $110. Budgeted unit sales for October, November, December, and January are 6,900, 7,100, 11,300, and 15,300 units, respectively. All sales are on credit.

b. Regarding credit sales, 30% are collected in the month of the sale and 70% in the following month.

c. The ending finished goods inventory equals 20% of the following month's sales.

d. The ending raw materials inventory equals 30% of the following month's raw materials production needs. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $2.00 per pound.

e. The direct labor wage rate is $23.00 per hour. Each unit of finished goods requires 2.5 direct labor-hours.

A) The expected cash collections for November is closest to:

B) The budgeted required production for November is closest to:

C) If 60,500 pounds of raw materials are required for production in December, then the budgeted cost of raw material purchases for November is closest to:

D) The estimated direct labor cost for November is closest to: