In budgeting direct labor hours for the coming year, it is important to a. multiply production in units by the labor wage rate. b. multiply production in units by the direct labor hours per unit. c. divide production in units by the direct labor hours per unit. d. subtract direct labor hours per unit from production in units. e. subtract production in units from the direct labor hours per unit.

The gomez company, a merchandising firm, has budgeted its activity for december according to the following information: • sales at $500,000, all for cash. • merchandise inventory on november 30 was $250,000. • the cash balance at december 1 was $20,000. • selling and administrative expenses are budgeted at $50,000 for december and are paid for in cash. • budgeted depreciation for december is $30,000. • the planned merchandise inventory on december 31 is $260,000. • the cost of goods sold represents 75% of the selling price. • all purchases are paid for in cash. the budgeted cash disbursements for december are: