Q13. 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 2020 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 2020.

Q14. Rocket Plating Company plans to manufacture 125,000 units of its GidgetSpinners during the year. Two types of materials are used to make the product: Four ounces of Material A, costing 30 cents per ounce, and two ounces of Material B each costing 40 cents per ounce. GidgetSpinners require 1 hour of direct labor time budgeted at the rate of $16.00 an hour. The variable manufacturing overhead rate is applied at $6.00 per direct labor hour and the fixed manufacturing overhead for the year is estimated to be $150,000. What is the budgeted cost of goods manufactured for the upcoming year?

Q15. Rocket Plating Company plans to manufacture 125,000 units of its GidgetSpinners during the year. Two types of materials are used to make the product: Four ounces of Material A, costing 30 cents per ounce, and two ounces of Material B each costing 40 cents per ounce. On January 1, there are 8,000 ounces of Material A and 4,000 ounces of Material B on hand. It is planned to have 10,000 ounces of Material A and 6,000 ounces of Material B inventory on December 31. What is the budgeted cost of purchasing Material B in the upcoming year?