please help!!

Assume the following information for Smart Touch Learning for the month of March: Desired direct materials in ending inventory =600 pounds; Direct materials in Beginning Inventory =700 pounds; Budgeted tablets to be produced in March =500; Budgeted direct materials per unit =2 pounds; Cost per pound of direct material =$50. Calculate the budgeted purchases of direct materials in March. A. $35,000 B. $40,000 C. $45,000 D. $50,000 Which of the following budgets would a manufacturing company prepare that a merchandising company would not? A. Direct Materials Budget B. Sales Budget C. Cost of Goods Sold Budget D. Capital Expesditures Budget Assume Smart Touch Learning estimates that 45% of their purchases of direct materials are paid for during the month of purchase and 55% are paid the month following the purchase. The Accounts Payable balance for the company for direct materials is $38,000 on March 1 , and budgeted purchases of direct materials for March is $58,000. What is the budgeted cash payments for direct materials for March? A. $45,100 B. $38,000 C. $64,100 D. $29,000