D. 30,000 pound 7. Rogers Corporation is preparing its cash budget for July. The budgeted beginning cash balance is $25,000. Budgeted cash receipts total $141,000 and budgeted cash disbursements total $139,000. The desired ending cash balance is $30,000 To attain its desired ending cash balance for July, the company should borrow A. $30,000 B. $0 $3,000 57,000 C. Poor quality materials causing breakage and work interruptions. D. Excessive number of hours worked in completing a job. 10. Perla Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 2,200 tenant-days, but its actual level of activity was 2,160 tenant-days. The kennel has provided the following data concerning the formulas used in budgeting and its actual results for March: Data used in budgeting: Fixed element per month Variable element per tenant-day $12.60 $2,800 Wapes and salaries Food and supplies Facility exposes Administrative expenses Tocal expenses 9.000 6.200 5182 0.00 520.50 Actual results for March: Revue Wages and salaries Food and supplies Facility expenses Administrative expenses $69.996 S18,40 $19.092 $18.498 $6,652 The revenue variance for March would be closest to: 1. $1,724 U $420 U $420 F 1,724 F