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33. The PDQ Company makes collections on credit 25% in month of sale 70% in month following sale 4% in second month following sale 1 % uncollectible sales according to the following schedule: The following sales have been budgeted: Month April May June Sales $100,000 $120,000 $110,000 Cash collections in June would be: A. $113,400 B. $110,000 C. $111,000 D. $115,500 34. Serious Safety Products currently outsources an electrical switch that is a component in its sprinkler systems and is considering making the switches internally, as the switches are currently purchased for $12 each. Below are the projected annual production costs: S3 S2 S1 Unit-level materials cost Unit-level labor cost Unit-level overhead Batch-level cost (5,000 units per batch)-5,000 Product-level supervisory salaries $37,500 Allocated facility-level costs $20,000 Assume that the company needs 10,000 of the switches and will still be able to operate within the relevant range. Should Serious Safety decide to make or buy the parts under these conditions and what is the reasoning for the decision? A. Buy hecause relevant costs show that it will cost $12,500 less than making the switches B. Make - because relevant costs show that it will cost $12,500 less than making the switches C. Buy- because relevant costs show that it will cost $127,500 to contistue making the switcbes D. Make because relevant costs show that it will cost $120,000 to purchase the switch