XYZ Company is working on its direct labor budget for the next quarter (January, February and March). Each unit of product requires 0.4 hours (24 minutes) of direct labor. The direct labor normal rate is $5 per direct labor-hour. The company's direct labor work force consists of permanent employees who are guaranteed to be paid for at least 1,800 hours of work each month. If the number of required direct labor hours is less than this number, the workers are paid for 1,800 hours any way. Any hours worked in excess of 1,800 hours in a month are paid at the rate of 1.5 times the normal hourly rate for direct labor. The production budget cals for producing 5,000 units in January, 4,000 units in February, and 6,000 units in March. What would be the budgeted total direct labor cost for the quarter? Select one: a. $46,200 b. $30,000 c. $39,600 d. None of the given answers e. $33,000 Company XYZ made total sales of $250,000 during the month of December. The company also incurred total expenses of $190,000. Of that amount 60% was fixed expenses Company XYZ expects sales to increase by 12% next month. What is the expected operating profit, in (5) value, next month? Select one: a. 80,860 b. 174,000 None of the given answers d. 60,000 e. 67,200 XYZ Company's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 7,000 calls and incurred costs of $203,000. If 3,000 of these calls were for the company's marketing division (the remainder were for the retail division), costs allocated to the retail division should amount to: Select one: a. $99,470. b. $203,000. c. $117,740. d. $116,000. e. $103,530.