Please answer 4 , 5 and 6

4. Rizzo Corporation is a distributor of auto parts. Rizzo Corporation had 17,000 units of brake calipers on hand at the end of its calendar Year 5 . The company: had a policy of maintaining 15 percent of the current year's sales as ending inventory. During Year 6, Rizzo expects to sell 210,000 units of calipers. How many units should Rizzo budget to purchase in Year 6 ? A. 196,150 units B. 210,000 units C. 224,500 units D. 194,700 units E. 241,500 units 5. Selected data for Anthony Company reveals the following: Standard price of materials- 54.00 per pound Actual price of materials- $4.50 per pound Standard quantity (SQ) of materials allowed-10,000pounds Materials Efficiency Variance-\$2,300 unfavorable The actual quantity of materials used is? a. 10,000 pounds b. 9,400 pounds c. 8,378 pounds (rounded) d. 13,000 pounds e. 10.575 pounds 6. Which of the following budgets is geared to assumed conditions? A. The Master Budget. B. The Flexible budget. C. Both the Master and the Flexible Budget. D. Neither the Master nor the Flexible Budget B. None of the above