Vivian's Desserts' costs are expressed as a function of the unit sales of its two products: cupcakes and cookies. Assume fixed costs are $2,000 per month and the variable costs are $2 per cupcake and $1 per cookie. What are Vivian's estimated costs for the month if 200 cupcakes and 350 cookies are sold?

		$2,750
		$2,825
		$2,900
		$2,000

Jinx Company budgets its March sales at $70,000 and April sales at $80,000. It estimates that 60% of sales are made in cash and 40% are on credit. 70% of credit sales are collected in the month of sale and 30% are collected in the following month. Jinx also budgets its March inventory purchases at $40,000 and April inventory purchases at $35,000. It estimates that 30% of purchases will be paid during the current month, and 70% will be paid in the following month. On Jinx's budgeted Balance Sheet for the month of April, its Accounts Receivable balance will be:

		$14,900
		$9,600
		$24,500
		$52,500

Rockin' Robyn Company is in the process of preparing its budget for next year. Cost of goods sold has been estimated at 65 percent of sales, with inventory payments to be made during the month preceding the month of sale. Wages are estimated at 20 percent of sales and are paid during the month of sale. Other operating costs amounting to 15 percent of sales are to be paid in the month following the month of sale. Lastly, a monthly lease payment of $10,000 is paid for its storefront. Sales revenue is forecasted as follows:

Month	Sales Revenue
January	$170,000
February	210,000
March	220,000

What are Rockin' Robyn's budgeted cash disbursements for February?

$153,000

$210,500

$185,500

$220,500

Tiny Tables Company manufactures kids' tables. The estimated number of table sales for each of the last three months of Year 1 is as follows:

Month	Unit Sales
October	10,000
November	14,000
December	7,500

Finished goods inventory at the end of November was 2,000 units. Desired ending finished goods inventory is equal to 25 percent of the next month's sales. Tiny Tables expects to sell the tables for $100 each. January sales for Year 2 are projected at 9,000 tables. How many chairs should Tiny Tables produce in December?

		7,000
		7,750
		7,500
		7,250