Use the information below for Product A and Product B to answer the question that follow. Next year's sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12 per unit, respectively. The desired ending inventory of Product Ais 20% higher than its beginning inventory of 2,000 units. The beginning inventory of Product Bis 2,500 units. The desired ending inventory of Product Bis 3,000 units. Budgeted production of Product B for the year would be Ca. 23,200 units b. 24,500 units c. 22,500 units d. 26,500 units Use the information below for Nuthatch Corporation to answer the question that follow. Nuthatch Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business- September October, and November-are $230,000, $300,000, and $427,000, respectively. The company expects to sell 30% of its merchandise for cash. Of sales on account, 80% are expected to be collected in the month of the sale and 20% in the month following the sale. The cash collections expected in September from accounts receivable are estimated to be a. $128,800 b. $161,000 c. $276,000 d. $230,000 Production and sales estimates for May for Cardinal Co. are as follows: 17,000 Estimated inventory (units), May 1 Desired inventory (units), May 31 Expected sales volume (units): 19,800 Area W Area X 6,900 8,100 7,500 $13.00 Area Y Unit sales price The number of units expected to be sold in May is a. 20,250 b. 14,400 c. 27,000 d. 22,500 Consider Derek's budget information: materials to be used, $62,200; direct labor, $200,600; factory overhead, $395,900; work in process inventory on January 1, $186,600; and work in progress inventory on December 31, $194,700. What is the budgeted cost of goods manufactured for the year? a. $650,600 b. $845,300 c. $658,700 d. $194,700