Please Answer. Thanks. It is a single problem divided into 3 images. Questions are in the last image.

Problem D Pera Inc. prepared the following sales budget Month Cash Sales Credit Sales February P 80,000 P 340,000 March 100,000 400,000 April 90,000 370,000 May 120,000 460,000 June 110,000 380,000 Collections are 40% in the month of sale, 45% in the month following the sale, and 10% two months following the sale. The remaining 5% is expected to be uncollectible. The company's total budgeted collection from April to June amounts to 8,000 Problem D. The planned sales and inventory levels of Products X and Y for the 2021 budget of the Sample Corporation are as follows: Product X Product Y Planned sales (in units) 70,000 40,000 Finished goods inventory (units) Beginning 20,000 Ending 15,000 10,000 The Sample Corporation uses two direct materials designated as A and B. The direct material content of each unit of finished product is: Product X Product Y Direct material A 2 units 1 unit Direct material B 3 units 2 units The following data relate to inventory levels and estimated unit prices of direct materials for 2021: Material A Material B Beginning inventory (in units). 12,000 24,000 Desired ending inventory (in units). 10,000 15,000 Estimated unit price P 2.00 P 1.00 Based on previous experience. Product X can be processed in two (2) hours. Product Y In three (3) hours. Direct labor is paid at the rate of P1.00 per hour. Below is the Factory Overhead Budget of Sample Corporation for 2014. Sample Corporation Factory Overhead Budget For the Year ended December 31, 2014 (At anticipated activity of 256,000 direct labor hours) Indirect materials P 85,000 Indirect labor 75,000 Light and power 24,000 Maintenance 12,000 Others 24,000 Total variable expenses P220,000 Rent P 36,000 Depreciation 40,000 Supervision 60,000 Supplies 6,000 Taxes 12,000 Others 10,000 Total fixed expenses P164,000 Total factory overhead P384,000 Factory overhead is applied on the basis of direct labor hours. The 2014 budget shows the following unit costs for Inventory at December 31, 2013: Direct material A P 1.80 per unit Direct material B 1.00 per unit Finished Product X 12.00 per unit Finished Product Y 11.00 per unit 7. How much is budgeted production for 2014? 8. How much is the estimated material requirements of material A? 9. How much is the budgeted purchases for 2014? 10. How much is the direct labor budget for 2014? 11. How much is the factory overhead per unit? 12. If the company makes use of the estimated prices for inventory for the current period, how much is per unit cost of products A and B, respectively? 13. How much is the budgeted cost of goods sold of the company