Forty Winks Corporation manufactures night stands. The production budget shows that Forty Winks Corporation plans to produce 1,700 night stands in March and 1,400 night stands in April. Each night stand requires 0.5 direct labor hours in its production. Forty Winks Corporation has a direct labor rate of $12.00 per direct labor hour. What is the total combined direct labor cost that Forty Winks Corporation should budget in March and April? O A. 18,600 O B. 37,200 O C. 8,400 OD. 10,200 Roman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $38,000. Budgeted cash receipts are $96,000, while budgeted cash disbursements are $125,000. Roman Company wants to have an ending cash balance of $48,000. How much would Roman Company need to borrow to achieve its desired ending cash balance? O A. $19,000 O B. $9,000 O C. $39,000 OD. $57,000 BusyBody Company expects its November sales to be 15% higher than its October sales of $180,000. Purchases were $80,000 in October and are expected to be $130,000 in November. All sales are on credit and are collected as follows: 20% in the month of the sale and 75% in the following month. Purchases are paid 40% in the month of purchase and 60% in the following month. The cash balance on November 1 is $14,000. The cash balance on November 30 will be O A. $190,400 O B. $62,400 OC. $76,400 OD. $90,400 Purchases in May were $61,000, while expected purchases for June and July are $77,000 and $94,000, respectively. All purchases are paid 30% in the month of purchase and 70% in the following month. At what amount are June payments for purchases budgeted? O A. $72,200 O B. $94,000 O C. $69,600 O D. $65,800