The controller is waiting on Sunland's budgeted cash disbursements so the cash budget can be wrapped up for next month, but Sunland has just received the DM purchases budget from production. That budget shows DM purchases of $81,700 in March and $67,200 in April. Sunland generally pays 30% of these purchases in the month of purchase, with the remainder paid the next month. How much should Sunland budget for cash disbursements for the month of April? What is the budgeted balance of A/P going into May? Total cash disbursements A/P balance at end of April The managing partner at Michelle's Accounting Service typically hires one part-time intern to complete her clients' basic tax returns. Michelle expects her intern to complete 300 of these basic returns, estimating each one to take 30 minutes of the intern's time. Michelle pays her intern $28/ hour and incurs additional variable overhead costs of $19/ hour associated with the resources that are needed behind the scenes for these jobs. What cost of services should Michelle budget for all basic tax returns this season, and how much should she charge each client if she wants to earn 50% gross margin on each of these returns? (Round soles price per unit to 2 decimal places, e.g. 15.25.) Cost of services Sales price per unit