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D Question 13 3.75 pts A sporting goods manufacturer budgets production of 45,000 pairs of ski boots in the first quarter and 30,000 pairs in the second quarter of the upcoming year. Each pair of boots require 2 kg of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to 20% of the following quarter's material needs. Beginning inventory for this material is 18,000 kg and the cost per kg is $8. What is the budgeted materials need in kg. In the first quarter? 84.000 kg 102.000 kg 108.000 kg 120,000 kg 90.000 Question 14 3.75 pts Standard costs are: Uniform among companies within an industry Rarely achieved. Established by the IMA Actual costs incurred to produce a specific product or perform a service Preset costs for delivering a product or service under normal conditions D Question 15 3.75 pts The sales budget is derived from the production budget. True False