# 101 beloved baby company manufactures and sells children 39 s strollers each strolle 4308020

101) Beloved Baby Company manufactures and sells children&#39;s strollers. Each stroller requires eight screws. For September, Beloved Baby Company will begin September with 380 screws in its beginning inventory. Beloved Baby Company has budgeted stroller sales of 530 strollers, while 570 strollers are scheduled to be produced. How many screws should Beloved Baby Company purchase in September?

A) 150

B) 4,180

C) 4,940

D) 4,560

102) The Porch Cushion Company manufactures foam cushions. The number of cushions to be produced in the upcoming three months follows:

Number of foam cushions to be produced in July12,000

Number of foam cushions to be produced in August15,000

Number of foam cushions to be produced in September10,000

Each cushion requires 2 pounds of the foam used as stuffing. The company has a policy that the ending inventory of foam each month must be equal to 25% of the following month&#39;s expected production needs. How many pounds of foam does The Porch Cushion Company need to purchase in August?

A) 27,500

B) 20,000

C) 22,500

D) 42,500

103) Mighty Corporation manufactures end tables. Each end table requires .50 direct labor hours in its production. Mighty Corporation has a direct labor rate of \$15 per direct labor hour. The production budget shows that Mighty Corporation plans to produce 1,000 end tables in March and 1,100 end tables in April. What is the total combined direct labor cost that Mighty Corporation should budget in March and April?

A) 8,250

B) 7,500

C) 15,750

D) 31,500

104) Forty Winks Corporation manufactures night stands. The production budget shows that Forty Winks Corporation plans to produce 1,200 night stands in March and 1,050 night stands in April. Each night stand requires .50 direct labor hours in its production. Forty Winks Corporation has a direct labor rate of \$12 per direct labor hour. What is the total combined direct labor cost that Forty Winks Corporation should budget in March and April?

A) 6,300

B) 7,200

C) 27,000

D) 13,500

105) List the operating budgets in order of use and describe the purpose of each budget on the list below Describe the relationship between each budget.

Answer:  The operating budgets are as follows: