Using account analysis, what type of cost is the monthly cost of a storage locker used for holding old records?

A.Fixed

B.Variable

C.Step

D.Mixed

Natcher Corporation collects 30% of a month's sales in the month of sale, 55% in the month following sale, and 10% in the second month following sale. The company has found that 5% of their sales are uncollectible. Budgeted sales for the upcoming four months are:

August budgeted sales	$ 260, 000
September budgeted sales		$ 320, 000
October budgeted sales		$ 350,000
November budgeted sales		$ 210,000

The amount of cash that will be collected in November is budgeted to be

A. $ 63,000

B.$ 309,500

C.$ 199, 500

D.$ 287, 500

Hammond's Cookie Toppings makes payments on its inventory purchases as follows:

20% in the month of purchase, 70% in the following month, and 10% in the second month following purchase. Budgeted inventory purchases for June, July, and August are $16,000, $25, 000 and $ 30,000, respectively. What is the budgeted amount of cash payments to account for inventory in August at Hammond's Cookie Toppings?

A.$ 7,100

B.$ 25,100

C.$ 13,100

D.$ 23,700