Northwest Corporation collects 35% in the second month following sale, 45% in the month following sale and 20% of a month's sales in the month of sale. Budgeted sales for the upcoming four months are: April budgeted sales May budgeted sales June budgeted sales July budgeted sales $110,000 $120,000 $260,000 $150,000 The amount of cash that will be collected in July is budgeted to be A. $189,000 B. $159,000 C. $193,500 D. $30,000 Flash E-Card Manufacturing manufactures software parts for the computer software systems that produce e-cards. The Flash II part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash II part. The current market price of the Flash II part is $1,800. The managerial accountant reported the following manufacturing costs and variable expense data: Flash E-Card Manufacturing Manufacturing Costs and Variable Expense Report Direct materials Flash Component Direct labor Variable manufacturing overhead Fixed manufacturing overhead (current production level) A. $900 O B. $1,800 C. $1,100 OD. $1,230 $900 $200 $130 $165