Lidell Inc. budgeted production of 36,000 personal journals in 2016. Each journal requires assembly. Assume that 15 minutes are required to assemble each journal. If assembly labor costs $10.50 per hour, determine the direct labor cost budget for 20Y6. Do not round your intermediate calculations but, if required, round your final answer to the nearest dollar. Soft Glow Candle Inc. pays 10% of its purchases on account in the month of the purchase and 90% in the month following the purchase. If purchases are budgeted to be $36,800 for March and $40,100 for April, what are the budgeted cash payments for purchases on account for April? Harbour Inc. collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. If sales on account are budgeted to be $246,000 for September and $284,000 for October, what are the budgeted cash receipts from sales on account for October