d 19 out of n XYZ Company expects to produce and sell 15,000 units during the next year with no beginning or ending inventories. Budgeted direct material cost is $8 per unit, budgeted direct labor cost is $5 per direct labor hour, and budgeted variable manufacturing overhead is $10 per direct labor hour. Budgeted fixed manufacturing overhead cost for the year is $60,000 in total. Budgeted direct labor hours needed for the year is 30,000 hours in total. The budgeted cost of goods sold for the next year is: Select one: a. $660,000 b. $405,000 c. $690,000 d. None of the given answers e. $630,000 stion 20 yet wered ked out of Flag estion XYZ Company's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 7,000 calls and incurred costs of $203,000. If 2,940 of these calls were for the company's marketing division (the remainder were for the retail division), costs allocated to the retail division should amount to: Select one: a. $29. b. $203,000. c. $85,260. d. $117,740. e. $0.