QUESTION 5 Baton Rouge Co. expects to produce 2,400 units in January and 3,700 units in February. The firm budgets $45 of direct material per unit and expects to have $37,250 of direct materials in inventory on January 1. Each month, the firm wants the direct materials ending balance to be 70% of the next month's direct materials needs. What is the budgeted cost of direct materials purchases for January? O A. $187,300 B. $146,350 C. $224,550 D. - $108,000 QUESTION 6 Augusta, Inc. expects to make 13,000 units next month. Each unit requires 30 minutes of direct labor at $80 per labor hour. Calculate the budgeted cost of direct labor for the month. (Round your final answer to the nearest dollar.) A. $195,000 B. $520,000 C. $1,040,000 O D. $34,667