Rocket Plating Company plans to sell 120,000 units of its GidgetSpinners at a price of $6 per unit. There are 10,000 units in finished goods inventory on January 1 and management wants to increase this inventory by 20% during the year. What is the budgeted number of units to be manufactured in the upcoming year? (Round to the nearest 1.00)

Rocket Plating Company plans to manufacture 130,000 units during the year. Two types of materials are used to make GidgetSpinners: four ounces of Material A, costing $0.30 per ounce and two ounces of Material B, costing $0.40. 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 in inventory on December 31. What is the budgeted cost of purchasing Material B in the upcoming year? (Round to the nearest $1.00)

Rocket Plating Company plans to manufacture 130,000 units of its GidgetSpinners during the year. Twenty GidgetSpinners require one hour of direct labor time budgeted at the rate of $15.00 an hour. The variable manufacturing overhead rate is applied at $25.00 per direct labor hour and the fixed manufacturing overhead for the year is estimated to be $150,000. What is the budgeted cost of direct labor and manufacturing overhead for the upcoming year? (Round to the nearest $1.00)