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Question 71 The production budget shows expected unit sales are 2020. The required production units are 1660. Which of the following represents possible inventory balances? Beginning Units Ending Units O 450 90 O 90 450 O 450 450 O 0 90Question 72 Sheffield, Inc. determined its estimated production for the month is 301000 units. Each unit requires 3 kilograms of material. The beginning direct materials are 1% of the current months expected needs. Ending inventory desired is 7100 kilograms. How much are estimated direct materials purchases in kilograms? 901070 kilograms 910100 kilograms 299070 kilograms 904930 kilogramsQuestion 73 The sales budget for the Marigold Company indicates the following units to be sold: January 19900 February 29700 March 23500 April 28600 The company requires that ending inventory be equivalent to 20% of the following month's sales. There were no units on hand at the end of December. What is the budgeted balance in the company's ending inventory account at March 31 expected to be? 4700 5720 3980 OOQuestion 74 The sales budget for the Vaughn Company indicates the following units to be sold: January 20600 February 30300 March 23700 April 28200 The company requires that ending inventory be equivalent to 20% of the following month's sales. There were no units on hand at the end of December. What is the production that needs to take place during March? O 23700 units 102800 units O 24600 units 31820 unitsQuestion 75 Vaughn Company reported the following information for 2020: September October November December January Budgeted sales $239400 $309900 $290600 $360800 $200700 Budgeted purchases $89800 $119800 $128100 $144000 $87400 . All sales are on credit. . Customer amounts on account are collected 50% in the month of sale and 50% in the following month. . Cost of goods sold is 30% of sales. . Vaughn purchases and pays for merchandise 70% in the month of acquisition and 30% in the following month. . Accounts payable is used only for inventory acquisitions. How much cash will Vaughn receive during November? $145300 $325700 $300250 $290600Question 1'6 During September, the capital expenditure budget indicates a $140100 purchase of equipment for cash. The ending September cash balance from operations is budgeted to be $20900. The company wants to maintain a minimum cash balance of $9400. what is the minimum cash loan that must be planned to be borrowed from the bank during September? C) $109000 C) $119200 {3 $120600 ID $149500 Question 77 Bramble has budgeted its activity for December according to the following information: 1. Sales at $507000, all for cash. 2. Budgeted depreciation for December is $12700. 3. The cash balance at December 1 was $57400. 4. Selling and administrative expenses are budgeted at $34600 for December and are paid for in cash. 5. The planned merchandise inventory on December 31 and December 1 is $24300. 6. The invoice cost for merchandise purchases represents 50% of the sales price. All purchases are paid in cash. How much are the budgeted cash disbursements for December? O $300800 $288100 O $275400 $513350Question 78 The formula for calculating the ROI for an investment centre is; O a) (Operating Income x Sales) : Operating Assets O b) (Operating Income + Sales) x (Sales : Operating Assets) O c) Controllable Margin : Average Operating Assets O d) both b and cQuestion 79 A department has budgeted monthly fixed manufacturing overhead cost of $36700 plus $4 per direct labour hour. The flexible budget report reflects $127000 for total budgeted manufacturing cost for the month. What is the budgeted level of activity to be achieved during the month? O 40925 direct labour hours 31750 direct labour hours O 22575 direct labour hours O cannot be determinedQuestion 80 Vaughn Company recorded the following operating data: Sales $1249800 Contribution margin 485500 Total direct fixed costs 400000 Total operating assets Jan. 1, 2020 750800 Total operating assets Dec. 31, 2020 790500 Vaughn Company's desired return 10% What is Vaughn Company's controllable margin? $849800 O $459300 O $764300 $85500