In preparing the direct materials budget for Kimberly Company, management concludes that required purchases are 66,560 units. If 54,080 direct materials units are required in production and there are 9,360 units of beginning direct materials, what are the desired units of ending direct materials? Desired units of ending direct materials Martinez Company's variable selling and administrative expenses are 10% of net sales. Fixed expenses are $65,000 per quarter. The sales budget shows expected sales of $260,000 and $312,000 in the first and second quarters, respectively. What are the total budgeted selling and administrative expenses for each quarter? Angela Company has 21,200 beginning finished goods units. Budgeted sales units are 169,600. If management desires 15,900 ending finished goods units, what are the required units of production? Required units of production The production budget of Swifty Company calls for 64,000 units to be produced. If it takes 36 minutes to make one unit and the direct labor rate is $12 per hour, what is the total budgeted direct labor cost? Total budgeted direct labor cost