Vinall Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations:

Budgeted selling price per unit	$ 91
Budgeted unit sales (all on credit):
July	10,300
August	12,300
September	11,200
October	12,400

Raw materials requirement per unit of output	2.6	pounds
Raw materials cost	$ 2.6	per pound
Direct labor requirement per unit of output	3.3	direct labor-hours
Direct labor wage rate	$ 28.0	per direct labor-hour

Credit sales are collected:

30% in the month of the sale

70% in the following month

Raw materials purchases are paid:

20% in the month of purchase

80% in the following month

The ending finished goods inventory should equal 20% of the following month's sales. The ending raw materials inventory should equal 20% of the following months raw materials production needs.

1. What are the budgeted sales for August?
2. What are the expected cash collections for August?
3. According to the production budget, how many units should be produced in August?
4. If 29,744 pounds of raw materials are needed for production in September, how many pounds of raw materials should be purchased in August?
5. What is the estimated cost of raw materials purchases for August?
6. If the cost of raw material purchases in July is $74,198, then in August what are the total estimated cash disbursements for raw materials purchases?
7. What is the total estimated direct labor cost for August assuming the direct labor workforce is adjusted to match the hours required to produce the forecasted number of units produced?