Veltri Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.72 direct labor-hours. The direct labor rate is $11.50 per direct labor-hour. The production budget calls for producing 6,600 units in October and 6,400 units in November. The company guarantees its direct labor workers a 40-hour paid work week. With the number of workers currently employed, that means that the company is committed to paying its direct labor work force for at least 5,480 hours in total each month even if there is not enough work to keep them busy. What would be the total combined direct labor cost for the two months?

$107,640.00

$126,040.00

$126,592.00

$116,012.00

The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,400 direct labor-hours will be required in September. The variable overhead rate is $4 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,020 per month, which includes depreciation of $3,740. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

$52,620

$9,600

$48,880

$39,280

Vandel Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,800 units are planned to be sold in April. The variable selling and administrative expense is $4.90 per unit. The budgeted fixed selling and administrative expense is $35,680 per month, which includes depreciation of $3,300 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expense on the April selling and administrative expense budget should be:

44,500

41,200

32,380

8,820

Laurey Inc. is working on its cash budget for May. The budgeted beginning cash balance is $52,000. Budgeted cash receipts total $136,000 and budgeted cash disbursements total $131,000. The desired ending cash balance is $74,000. To attain its desired ending cash balance for May, the company needs to borrow:

$131,000

$0

$74,000

$17,000

Mosbey Inc. is working on its cash budget for June. The budgeted beginning cash balance is $25,000. Budgeted cash receipts total $197,000 and budgeted cash disbursements total $196,000. The desired ending cash balance is $43,000. The excess (deficiency) of cash available over disbursements for June will be:

$24,000

$1,000

$222,000

$26,000