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Chapter 22: Budgeting At the beginning of the period, the Cutting Department budgeted direct labor of $30,000 and supervisor salaries of $20,000 for 4,000 hours of production. The department actually completed 5,000 hours of production. Determine the budget for the department assuming that it uses flexible budgeting? Big Wheel, Inc. collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. If sales are budgeted to be $200,000 for March and $250,000 for April, what are the budgeted cash receipts from sales on account for April? Cuisine Inc. manufactures flatware sets. The budgeted production is for 75,000 sets in 2012. Each set requires 2.5 hours to polish the material. If polishing labor costs $15.00 per hour, determine the direct labor budget for 2012. Finewood Cabinet Manufacturers uses flexible budgets that are based on the following manufacturing data for the month of July: Direct materials $8 per unit Direct labor $5 per unit Electric power (variable) $0.30 per unit Electric power (fixed) $4,000 per month Supervisor salaries $15,000 per month Property taxes on factory $4,000 per month Straightline depreciation $2,900 per month Prepare a exible budget for Finewood based on production of 10,000, 15,000, and 20,000 units