Natcher Corporation collects 45% of a month's sales in the month of sale, 40% in the month following sale, and 15% in the second month following sale. The company has found that 5% of their sales are uncollectible. Budgeted sales for the upcoming four months are:

August budgeted sales $280,000

September budgeted sales $320,000

October budgeted sales $400,000

November budgeted sales $230,000

The amount of cash that will be collected in November is budgeted to be

A. $103,500

B. $338,500

C. $311,500

D. $230,000

Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget:

	Units to be produced
October	4900
November	5050
December	5720

Whistle Works sells each whistle for $8. It takes 4 ounces of metal to produce each whistle at a cost of $0.70 per ounce. They prefer to have 10% of materials required for the following month's production in ending inventory as well. What is the total cost of direct materials for October to meet production needs? (Round the final answer to the nearest dollar.)

A. $13678

B. $4046

C. 3430

D. 5720

Purchases in May were $58,000, while expected purchases for June and July are $72,000 and $85,000, respectively. All purchases are paid 40% in the month of purchase and 60% in the following month. At what amount are June payments for purchases budgeted?

A. $97,600

B. $66,400

C. $86,000

D. $63,600

Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget:

MOH Costs
Variable MOH Costs	$0.50 per unit produced
Fixed MOH Costs	$233,000
Other Info:
Units produced in 2016	$49,000
Units sold in 2016	42,500

Whistle Works sells each whistle for $13. It's been determined that each unit costs $7.25 to manufacture. How much is total budgeted MOH costs for the year ended 2016?

A. $45,750

B. $257,500

C. $233,000

D. $254,250

Wriston Company is preparing its cash budget for the upcoming month. The beginning cash balance for the month is expected to be $16,000. Budgeted cash disbursements are $79,500, while budgeted cash receipts are $85,600. Wriston Company wants to have an ending cash balance of $15,000. The excess (deficiency) of cash available over disbursements for the month would be

A. $94,500

B. $22,100

C. $(22,100)

D. $181,100