Requirement 1: The BRS Corporation makes collections on sales according to the following schedule: 45% in month of sale 53% in month following sale 2% in second month following sale The following sales have been budgeted: Sales April $220,000 May $150,000 June $140, 000 Budgeted cash collections in June would be: Requirement 2 Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below: July August September Budgeted sales (in units) 7,608 9,600 11, 606 Budgeted production (in units) 8,600 11, 160 13, 680 Each unit requires 0.8 hours of direct labor, and the average hourly cost of Tracie's direct labor is $18. What is the cost of Tracie Corporation's direct labor in September