Flagstaff Company has budgeted production units of 8,600 for July and 8,800 for August. The direct labor requirement per unit is 0.50 hours. Labor is paid at the rate of $22 per hour. The total cost of direct labor budgeted for the month of August is:

Multiple Choice

• $94,600.

• $4,400.

• $96,800.

• $4,300.

• $191,400.

  Justin Company's budget includes the following credit sales for the current year: September, $28,000; October, $39,000; November, $33,000; December, $35,000. Credit sales are collected as follows: 15% in the month of sale, 60% in the first month after sale, 20% in the second month after sale, and 5% is uncollectible. How much cash can Justin expect to collect in November as a result of current and past credit sales?

  Multiple Choice

• $31,350.

• $33,950.

• $22,550.

• $33,000.

• $36,750.