Lifetyme Publishers Inc. budgeted production of 191,900 diaries in 2014. Each diary requires assembly. Assume that nine minutes are required to assemble each diary. If assembly labor costs $16.00 per hour, determine the direct labor cost budget for 2014.

C42 22 29 30 31 32 34 37 41 43 Ready SONOMA HOUSEWARES INC. Cash Budget For the Three Months Ending July 31, 2014 May June Estimated cash receipts from Cash sales Collections from accounts receivable Total cash receipts Estimated cash payments for: Manufacturing costs Selling and administrative expenses Capital expenditures Other purposes Income tax Dividends Total cash payments Cash increase (decrease) Cash balance at beginning of month Cash balance at end of month Minimum cash balance Excess (deficiency) Supporting calculations: Collections of accounts receivable: Sales on Percentage Account Pr. 21 (6)-4A Type here to search O July Ma June xD