PLEASE ANSWER BOTH PHOTOS. TWO PARTS SAME QUESTION

Boston, Inc. has provided a part of its budget for the second quarter. April May June Cash collections $40,000 $10,000 $10,000 Cash payments: Purchases of direct materials $ 5,000 $ 7,200 $ 4,500 Operating expenses $ 7,000 $ 7,900 $ 7,000 The cash balance on April 1 is $14,000 and the firm plans no investing or financing transactions during the quarter. Calculate the projected cash balance at the end of April. O A $56,900 OB $42,000 OCs $85,400 OD $54,000 Lansing Co prepared the following static budget at an expected activity level of 12,000 units: Sales Revenue $21.00/unit $252,000 Variable Costs $ 8.00/unit 96,000 Contribution Margin 156,000 Fixed Costs 13,500 Operating Income (Loss) $142,500 What amount of operating income would be in the firm's flexible budget prepared at the actual volume of 14,500 units, which is within the relevant range? O A $175,000 OB.$142,500 OC.$188,500 OD $156,000