Western Company is preparing a cash budget for June. The company has $11,200 in cash at the beginning of June and anticipates $30,800 in cash receipts and $36,100 in cash payments during June. Western Company has an agreement with its bank to maintain a minimum cash balance of $10,000. As of May 31, the company has no loans outstanding. To maintain the $10,000 required balance, during June the company must: Masterson Company's budgeted production calls for 65,000 units in April and 61,000 units in May of a key raw material that costs $2.00 per unit. Each month's ending raw materials inventory should equal 25% of the following month's budgeted materials. The April 1 inventory for this material is 16,250 unit. What is the budgeted materials needed in units for April? Webster Corporation is preparing a master budget for the first quarter. The company budgets production of 3,020 units in January, 2,770 units in February and 3,590 units in March. Each unit requires 0.6 hours of direct labor. The direct labor rate is $13 per hour. Compute the budgeted direct labor cost for the first quarter budget