Lookaway, Ltd. makes one product and it provided the following information to help prepare the master budget for the next six months of operations: Budgeted unit sales for the next six months are as follows: January = 80,200 units; February = 81,400 units; March = 80,900 units; April = 82,300 units; May = 85,400 units; and, June = 84,000 units. The budgeted selling price per unit is $30. All sales are on account. Regarding sales on account, 40% are collected in the month of sale and 60% are collected in the following month. The ending finished goods inventory equals 25% of the following month's sales. The ending raw materials inventory equals 40% of the following month's raw materials production needs. Each unit of finished goods requires 4 kilograms of raw materials. The raw materials cost $7.00 per kilogram. The direct labor wage rate is $10.00 per hour. Each unit of finished goods requires 1.2 direct labor-hours. Manufacturing overhead is entirely variable and is $4.60 per direct labor-hour. The budgeted direct labor cost for February is: 8.5976,800 b. 5978,300 C. 5975,300 d. 5979,200 e 5974,400 Clyde's Critter Care bases its budgets on the activity measure animal-visits. During December, the clinic planned for 870 animal- visits, but its actual level of activity was 800 animal-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Fixed element per month - $11,450 Revenue Wages Variable element per patient-visit $ 75.00 S 9.00 $ 3.60 S 1.95 S 0.80 Medical supplies Occupancy expenses $ 5,400 511,750 Administrative expenses Miscellaneous expenses S 6.30 'Wages' in the planning budget for December would be: 8.519,280 6.517,320 C 518,650 d. 518,835