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Production Budget: Budgeted sales for the month of April was 1,000 units for $25 per unit.-Next month's unit: sales was expected to be 800. The production manager desires the ending balance in Finished Goods inventory to be 25% of the next month's budgeted sales. Determine: 1) expected units of finished goods on April 19 2) the desired units of finished goods on April 30% 3) the budgeted units to produce in April 1 Cash Payments Budget: Purchases of direct materials for a 4-month period were as follows: $50,000 in January, $60,000 in February, $45,000 in March and $55,000 in April. Purchases are paid for as follows:-30%-in- month of purchase and 70% in the following month.-4 Calculate budgeted February cash payments for purchases. Cash Receipts-Budget: -Sales for a 4-month period were as follows: $50,000 in January, $60,000 in February, $45,000 in March and $55,000 in April 20% of all sales are for cash with the remainder on credit. Credit sales are collected 30% in the month of sale and 70% in the following month. Calculate: 1) cash receipts in March 1 2) accounts receivable balance at the end of March Flexible budget; flexible budget and sales volume variances:-The static budget for June was based on a sales volume of 1,000 units at $25 per unit. Variable costs were $10 per unit and fixed costs were $5,000. Actual results were sales of 900 units at $26 per unit, variable costs of $11 and fixed costs of $5,500. Calculate 1 1) budgeted operating income based on static budget1 2) actual operating income 3) budgeted operating income based on a flexible budget for 900 units sold 4).flexible budget variance for operating income 11 5) sales volume variance for operating income