Lucius Chocolate Co. reports the following information from its sales budget:

Expected sales:	April	$102,000
	May	$115,000
	June	$112,000

Cash sales are normally 30% of total sales and all credit sales are expected to be collected in the month following the date of sale. The total amount of cash expected to be received in May is:

		$111,100
		$112,900
		$115,000
		$105,900

Patel Industries budgets production of 520 units in September and 480 units in October. Each unit requires 0.5 hours of direct labor. The direct labor rate is $15.75 per hour. The indirect labor rate is $18.00 per hour. Compute the budgeted direct labor cost for September.

		$3,780
		$8,190
		$4,095
		$7,560