June sales were $1,000 while projected sales for July and August were $8,200 and $10,000, respectively. All credit sales are collected in the month following the sale. Sales are 60% credit and 40% cash. What are the total expected collections for July? O A. $7,880 OB. $5,320 O C. $3,880 OD. $9,280 Flash E-Card Manufacturing manufactures software parts for the computer software systems that produce e-cards. The Flash Il part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash Il part. The current market price of the Flash Il part is $700. The managerial accountant reported the following manufacturing costs and variable expense data: Flash E-Card Manufacturing Manufacturing Costs and Variable Expense Report Flash Component Direct materials $880 Direct labor $130 Variable manufacturing overhead $200 Fixed manufacturing overhead (current production level) $135 Variable selling expenses (only incurred on sales to outside consumers) $101 If the highest acceptable transfer price is $700 in the market, what is the lowest acceptable in-house price the Data Department should receive to produce the part O A. $200 O B. $1,210 OC. $880 OD. $130 Theresa Corporation, which manufactures baskets, is developing direct labor standards. The basic direct labor rate is $20.00 per hour. Payroll taxes are 15% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $6.00 per hour. What is the standard rate per direct labor hour? O A. $23.00 OB. $29.00 OC. $20.00 OD. $26.00