The management of Byrge Corporation is investigating buying a small used aircraft to use in making airborne inspections of its above-ground pipelines. The aircraft would have a useful life of 6 years. The company uses a discount rate of 20% in its capital budgeting. The net present value of the investment, excluding the intangible benefits, is -$454,420. (Ignore income taxes.) How large would the annual intangible benefit have to be to make the investment in the aircraft financially attractive? (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Multiple Choice $142,858 $144,420 $136,627 $142,640 LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 4.0 hours of direct labor at the rate of $20.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 29,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 510 and 90 units, respectively. Budgeted direct labor costs for June would be: Multiple Choice $2,286,400 $2,190,830 $2,172,080 $2,209,580 Sparks Corporation has a cash balance of $12,400 on April 1. The company must maintain a minimum cash balance of $10,000. During April, expected cash receipts are $50,600. Cash disbursements during the month are expected to total $64,400. Ignoring interest payments, during April the company will need to borrow: Multiple Choice $5,300 11,400 $5,700 $10,000