(Make sure to show work so that partial credit may be given.) (a) At the beginning of the period, the Fabricating Department budgeted direct labor of $42,000 and equipment depreciation of $7,500 for 1,400 hours of production. The department actually completed 1,500 of production. Determine the budget for the department, assuming that it uses flexible budgeting. (b) Pasadena Candle Inc. projected sales of 800,000 candles for the year. The estimated January 1 - inventory is 50,000 units, and the desired December 31 inventory is 35,000 units. What is the budgeted production for the year? (c) Pasadena Candle Inc. budgeted production of 800,000 candles for the year. Each candle requires molding. Assume that six minutes are required to mold each candle. If molding labor costs $20 per hour, determine the direct labor cost for the year. (d) Pasadena Candle Inc. pays 45% of its purchases on account in the month of the purchase and 55% in the month following the purchase. If purchases are budgeted to be $50,000 for August and $45,000 for September, what are the budgeted cash payments for purchases on account for September?