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DeWitt Company makes and sells artistic frames for pictures of weddings, graduations, and other special events. Ron Bahar, the controller, is responsible for preparing DeWitt's master budget and has accumulated the following information for 2021: Click the icon to view some of the financial information.) (Click the icon to view additional information.) Read the requirements. More info Total requirements (units) 24,500 47,500 28,000 16,000 22,500 11,500 16,000 16.000 In addition to wages, direct manufacturing labor-related costs include pension contributions of $0.40 per hour, worker's compensation Insurance of $0.10 per hour, employee medical insurance of $0.50 per hour, and Social Security taxes. Assume that as of January 1, 2021, the Social Security tax rates are 7.5% for employers and 7.5% for employees. The cost of employee benefits paid by DeWitt on its direct manufacturing employees is treated as a direct manufacturing labor cost. 12,000 8.500 11,000 31,500 3.0 3.0 2.0 36,000 25,500 22,000 83,500 Deduct beginning finished goods Inventory (units) Units to be produced Direct manufacturing labor-hours per unit Total hours of direct manufacturing labor time needed Direct manufacturing labor costs: Wages Pension contributions Workers' compensation insurance Employee medical insurance DeWitt has a labor contract that calls for a wage increase to $12 per hour on April 1, 2021. New labor-saving machinery has been installed and will be fully operational by March 1, 2021. DeWitt expects to have 16,000 frames on hand at December 31, 2020, and it has a policy of carrying an end-of-month inventory of 100% of the following month's sales plus 50% of the second following month's sales. $ 396,000 $ 280,500 $ 242,000 $ 918,500 S 14,400 10,200 8.800 33,400 3,600 2,550 2,200 8,350 18,000 12,750 11,000 41,750 29,700 21,038 18,150 68,888 $ 461,700 $ 327,038 S 282,150 $1,070,888 Social Security tax (employer's share) Print Done x Total direct manufacturing labor costs Data tab Requirement 2. What actions has the budget process prompted DeWitt's management to take? (Select all that apply DeWitt's management would look for ways to 2021 April May reduce the manufacturing labor hours needed to produce each unit. eliminate pension contributions and medical insurance payments. 11,000 11.000 January February March 12,000 13,000 6,000 $ 53.00 S S 52.00 $ 52.00 S 3.0 3.0 2.0 $ 11.00 $ 11.00 $ 11.00 $ Estimated sales in units Selling price Direct manufacturing labor hours per unit Wage per direct manufacturing labor-hour 52.00 S 52.00 2.0 2.0 Help me solve this Etext pages Get more help 12.00 S 12.00 eliminate pension contributions and medical insurance payments. eliminate the social security tax and workers' compensation insurance. reduce finished goods inventories. reduce the manufacturing labor hours needed to produce each unit