Howard Industries' sales budget shows quartedy sales for the next year as follows: Quartet 1,9,000; Quarter 2, 7,000; Quarter 3, 11,000; Quarter 4, 13,000. Company policy is to have a target finished-goods inventory at the end of each quarier equal to 15% of the next quarter's sales. What would be the budgeled production for the second quarter of next year? 1. 11,000 units; 2. 8,650 units 3. 7,600 units: 4. 6,350 urits: First Class, Inc., expects to sel 27,000 pool cues for $13 each. Drect materials costs are $4, direct manufachuring labor is $4, and manufacturing overtiead is $0.89 per pool cue. The following inventory leveis apply to 2020 : What are the 2020 budgeted costs for direct materials, direct manulacturing labor, and manufacturing overhead, respectively? A. $114,400,5114,400,325,454 B. $103,000,5100,000,524,030 c. $116,000,$116,000,325,810 D. $112,400,$112,400,$25,000 Nantuckot Industries manufactures and sells two models of watches, Prime and Lumiria. It expects to sell 3,900 units of Prime and 1,000 units af Luxuria in 2020 . The folowing estimates are ghen lor 2020= Nantucket had an invertiory of 250 units of Preme and 105 units of Lwira at the end of 2019 . it hat decided trat as a measure to counter theck owtages it wai mairtain ecding invertory of 400 umits of Prite and 200 unts of Luacuria. Each Lununa watch requires one unit of Crimpsan and has to be imporied at a cast of 512 . There were 110 units of Crimpson in stack at the end of 2019 . The management does nat want te have any slock of Crmpson at the end of 2020. What is the totsi butgeted cost of goods sold for Nantucket industries in 2020? A. $1.004,000 B. 31,082,000 C. 5956,000 D. $1.372.000