Noah Corp, expects sales of 10,000 units in January 2022 and 7,000 units in February. If Noah Corp. sells each unit on account for $3 and collects 75% of their sales on account in the month of the sale and 25% in the following month, what are expected cash collections in February 2022? O A $21,000 B. $28,500 C. $27,750 D. $23,250 For the year, there are 6,000 budgeted direct labor hours. The variable overhead rate is estimated to be $8/direct labor hour. Fixed manufacturing overhead is $36,000 for the year, which includes $4,000 of depreciation. What is the budgeted predetermined overhead rate? O A $8 per direct labor hour B. $14 per direct labor hour C. $13.33 per direct labor hour D. 514.67 per direct labor hour Which of the following is NOT a benefit of budgeting? A. Helps allocate resources where they will be used most efficiently and effectively. B. Defines goals and objectives for a benchmark. C. Ensures that each department operates on its own and does not rely upon the structure of the whole organization D. Communicates management's plan throughout the organization