Tracie Corporation manufactures and sells women's shirts. Selected data from Tracie's master budget for next quarter are shown below: July August September Budgeted sales (in units) 7,000 9,000 11,000 Budgeted production (in units) 8,000 10,500 13,000 Each unit requires 0.8 hours of direct labor, and the average hourly cost of Tracie's direct labor is $18. What is the budgeted cost of Tracie Corporation's direct labor in September? O $198,000 O $158,400 O $187,200 $234,000 Sartain Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year: Beginning Ending Inventory Inventory Finished goods 20,000 70,000 (units) Raw material 50,000 40,000 (grams) Assume that the company plans to sell 670,000 units during the year. If each unit of finished goods requires 2 grams of raw material, how much of the raw material should the company purchase during the year? O 1.430,000 grams O 1,440,000 grams O 1,330,000 grams O 1,450,000 grams