Hilty Corporation produces and sells two products. In the most recent month, Product #77 had sales of $45,000 and variable expenses of $15,750. Product #86 had sales of $49,000 and variable expenses of $22,790. And the fixed expenses of the entire company were $46,170. The break-even point for the entire company is closest to: (a) $78,254 (b) $84,710 (c) $98,124 (d) None of the above. utt. 5 The manufacturing overhead budget at Ferrucci Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 1,600 direct labor-hours will be required in December. The variable overhead rate is $4.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $25,120 per month, which includes depreciation of $5,440. All other fixed manufacturing overhead costs represent current cash flows. The December cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: (a) $17,040- (b) $26,720 (c) $31,050 (d) None of the above. => 6 Marple Company's budgeted production in units and budgeted raw materials purchases over the next three months are given below: January February Marche Budgeted production (in units) 60,000+ ?e 100,000 Budgeted raw materials purchases (in pounds) 129,000 165,000* 188,000e Two pounds of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to 30% of the following month's production needs. The company is expected to have 36,000 pounds of raw materials on hand on January 1. Budgeted production for February should be: (a) 51,000 units I (b) + 62,500 unitse (c) 75,000 units (d) None of the above. ->