Robin Company has the following balances for the current month:

Direct Materials Used	24,000
Direct Labor	36,800
Sales Salaries	19,200
Indirect Labor	4,800
Production Manager's Salary	9,600
Marketing Costs	14,400
Factory Lease	6,400

What are Robin's conversion costs?

#2

Sam'sWarehouseInc has forecast purchases on account to be$465,000in March,555,000in April,$630,000in May,and$735,000in June.Seventy percent of purchases are paid for in the month of purchase,the remaining30%are paid in the following month.What are budgeted cash payments for April?