Fedor, Inc. has prepared the following direct materials purchases budget: Month June July August September October Budgeted DM Purchases $68,000 75,500 78,400 74,500 69,400 All purchases are paid for as follows: 10% in the month of purchase, 50% in the following month, and 40% two months after purchase. Calculate total budgeted cash payments made in October for purchases. O A. $68,610 O B. $75,550 OC. $44,190 OD. $38,300 Galina, Inc. has prepared the following direct materials purchases budget: Month June July August September October Budgeted DM Purchases $68,000 79,500 78,400 76,300 72,400 All purchases are paid for as follows: 40% in the month of purchase, 50% in the following month, and 10% two months after purchase. Calculate the budgeted balance of accounts payable at the end of October. O A. $51,070 O B. $14,870 OC. $43,440 OD. $7,630 The budgeted production of Capricorn, Inc. is 14,000 units per month. Each unit requires 20 minutes of direct labor to complete. The direct labor rate is $90 per hour. Calculate the budgeted cost of direct labor for the month. (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) O A. $63,000 O B. $93,333 OC. $1,260,000 OD. $420,000 Stafford Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6,200 units Budgeted variable overhead costs $14,000 Budgeted direct labor hours 620 hours At the end of the year, actual data were as follows: Production volume 4,000 units Actual variable overhead costs $15,000 Actual direct labor hours 480 hours How much is the standard cost per direct labor hour for variable overhead? (Round your answer to the nearest cent.) O A. $24.19 per direct labor hour O B. $29.17 per direct labor hour O C. $35.00 per direct labor hour O D. $22.58 per direct labor hour