Morganton Company makes one product, and has provided the following information to help prepare the master budget for its first four months of operations:

The budgeted selling price per unit is $$70.$ Budgeted unit sales for June, July, August, and September are $9,700,28,000,30,000,$ and $13,000$ units, respectively. All sales are on credit.

Forty percent of credit sales are collected in the month of the sale and $60\%$ in the following month.

The ending finished goods inventory equals $20\%$ of the following month$$s unit sales.

The ending raw materials inventory equals $10\%$ of the following month$$s raw materials production needs. Each unit of finished goods requires $5$ kilograms of raw materials. The raw materials cost $$2\mathrm{.}50$ per kilogram.

Thirty percent of raw materials purchases are paid for in the month of purchase and $70\%$ in the following month.

The direct labor wage rate is $$15$ per hour. Each unit of finished goods requires two direct labor hours.

The variable selling and administrative expense per unit sold is $$1\mathrm{.}80.$ The fixed selling and administrative expense per month is $$60,000.$

Required:

$5.$ If $120,800$ pounds of raw materials are needed to meet production in August, how many pounds of raw materials should be purchased in July?

$9.$ If $120,800$ pounds of raw materials are needed to meet production in August, what is the estimated accounts payable balance at the end of July?

$10$ In July what are the total estimated cash disbursements for raw material purchases? Assume the cost of raw material purchases in June is $148,640$ and

$11$ If we assume that there is no fixed manufacturing overhead and the variable manufacturing overhead is $$10$ per direct labor hour, what is the estimated unit product cost? $($Round your answer to $2$ decimal places.$)$

$12$ If we assume that there is no fixed manufacturing overhead and the variable manufacturing overhead is $$10$ per direct labor$-$hour, what is the estimated finished goods inventory balance at the end of July?

$13$ If we assume that there is no fixed manufacturing overhead and the variable manufacturing overhead is $$10$ per direct labor$-$hour, what is the estimated net operating income for July?