Flagstaff Company has budgeted production units of 8,400 for July and 8,600 for August. The direct labor requirement per unit is 0.60 hours. Labor is paid at the rate of $20 per hour. The total cost of direct labor for the month of August is:

$204,000.

$5,040.

$100,800.

$5,160.

$103,200.

Cameroon Corp. manufactures and sells electric staplers for $16.30 each. If 10,000 units were sold in December, and management forecasts 4% growth in sales each month, the dollar amount of electric stapler sales budgeted for February should be:

$163,000

$169,520

$190,687

$183,353

$176,301

A sporting equipment store expects to purchase $7,300 of ski boots in October. The store had $3,300 of ski boots in merchandise inventory at the beginning of October, and expects to have $2,300 of ski boots in merchandise inventory at the end of October to cover part of anticipated November sales. What is the budgeted cost of goods sold for October?

$9,600.

$7,300.

$10,600.

$8,300.

$5,600.