Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the Sarafiny year Ending Beginning Inventory Inventory 81,000 51,000 31, 000 61,000 Finished goods (units) Raw material (grams) Each unit of finished goods requires 2 grams of raw material. The company plans to sell 780,000 units during the year The number of units the company would have to manufacture during the year would be: Multiple Choice 780,000 units 861,000 units 719,000 units 830,000 units LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.8 hours of direct labor at the rate of $24.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The budgeted direct labor cost per unit of Product WZ would be: Multiple Choice $67.20 $6.60 24.00 Multiple Choice $67.20 $6.60 $24.00 $3760 LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.7 hours of direct labor at the rate per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. of $16.00 The company plans to sell 32.000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are bu and 120 units, respectively. Budgeted direct labor costs for June would be: Multiple Choice $504.500 $1,869,536 $1,838.286 Multiple Choice $504,500 $1,869,536 $1,888.286 $1,907036 Caspion Corporation makes and sells a product called a Miniwarp. One Miniwarp requires 6.5 kilograms of the raw material Jurision. Budgeted production of Miniwarps for the next five months is as follows 23,900 units August September 22,660 units October 24,08e units November 25, 280 units December 24,980 units The company wants to maintain monthly ending inventories of Juris on equal to 25% of the following month's production needs. On July 31, this requirement was not met since only 12.100 kilograms of Jurislon were on hand. The cost of Jurision is $20 per kilogram. The company wants to prepare a Direct Materials Purchase Budget for the next five months. The total cost of Jurislon to be purchased in August is: Multiple Choice $1,594,000 $3,599,500 $3,841,500o $3,107,000