EA6. LO 7.2 Given the following information from Rowdy Enterprises' direct materials budget, how much direct materials needs to be purchased? $ 75,800 Beginning materials inventory Ending materials inventory Materials needed for production 79,200 500,000 EAT. LO 7.2 Each unit requires direct labor of 2.2 hours. The labor rate is $11.50 per hour and next year's direct labor budget totals $834,900. How many units are included in the production budget for next year? EA8. LO 7.2 How many units are estimated to be sold if Skyline, Inc., has a planned production of 900,000 units, a desired beginning inventory of 160,000 units, and a desired ending inventory of 100,000 units? EA9. LO 7.3 Cash collections for Wax On Candles found that 60% of sales were collected in the month of the sale, 30% was collected the month after the sale, and 10% was collected the second month after the sale. Given the sales shown, how much cash will be collected in January and February? Nov. $25,000 Dec. $35,000 Jan. $20,000 Feb. $25,000 EA10. LO 7.3 Nonna's Re-Appliance Store collects 55% of its accounts receivable in the month of sale and 40% in the month after the sale. Given the following sales, how much cash will be collected in February? Dec. 2017 $20,000 Jan. 2018 $60,000 Feb. 2018 $70,000 EA11. LO 7.3 Dream Big Pillow Co. pays 65% of its purchases in the month of purchase, 30% the month after the purchase, and 5% in the second month following the purchase. It made the following purchases at the end of 2017 and the beginning of 2018: Nov. 2017 $60,000 Dec. 2017 $50,000 Jan. 2018 $35,000 Feb. 2018 $40,000 Mar. 2018 $45,000