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

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	$85
	Budgeted unit sales (all on credit):
	July	9,400
	August	11,700
	September	10,300
	October	11,200

	Raw materials requirement per unit of output	2	pounds
	Raw materials cost	$2.00	per pound
	Direct labor requirement per unit of output	2.1	direct labor-hours
	Direct labor wage rate	$25.00	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 month's raw materials production needs.

Budgeted selling price per unit $85 Budgeted unit sales (all on credit): July 9,400 August 11,700 September 10,300 October 11,200 Raw materials requirement per unit of output 2 pounds Raw materials cost $2.00 per pound Direct labor requirement per unit of output 2.1 direct labor-hours Direct labor wage rate $25.00 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 month's raw materials production needs.

d. If 20,960 pounds of raw materials are needed for production in September, how many pounds of raw materials should be purchased in August? 1,880

e. What is the estimated cost of raw materials purchases for August?

f. If the cost of raw material purchases in July is $40,688, then in August what are the total estimated cash disbursements for raw materials purchases?

g. 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?