Pouch Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.80 direct labor-hours. The direct labor rate is $18.00 per direct labor-hour. The production budget calls for producing 2,100 units in June and 2,200 units in July. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

 

Trini Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 2,000 direct labor-hours will be required in May. The variable overhead rate is $12.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $80,000 per month, which includes depreciation of $29,000. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be?

 

The Ralston Company manufactures a special line of graphic tubing items. The company estimates it will sell 75,000 units of this item for the next several years. The beginning 2022 finished goods inventory contains 15,000 units. The target for each year's ending inventory is 10,000 units. Sales take place evenly throughout the year. What is the production budget (in units) for 2022?

 

Rocket Plating Company plans to manufacture 120,000 units during the year. Two types of materials are used to make GidgetSpinners: four ounces of Material A, costing $0.50 per ounce and two ounces of Material B, costing $0.40. On January 1, there are 20,000 ounces of Material A and 4,000 ounces of Material B on hand. It is planned to have 40,000 ounces of Material A and 6,000 ounces of Material B in inventory on December 31. What is the budgeted cost of purchasing Material A in the upcoming year?