3.6 Topic 4

4-14 Annual net deficit = $(117)

4-16 (2) May collections from customers = $44,050

4-18 Quarter 2 15" Units to be produced = 2,625

4-20 (2) Payments to suppliers = $318,380

4-22 March Total direct labor cost = $37,480

4-24 Aluminum Bat Total unit cost = $73.13

4-26 (3) 5 months (rounded)

4-28 May Adult revenue = $11,160

4-30 First Quarter Leather briefcases budgeted production = 110

4-32 April Total Variable MOH costs = $44,875

4-34 (1) October Total sales revenue = $279,000

4-36 (1) April Total sales revenue = $19,200