Clear Current LLC makes and sells a product called Eze. Each unit of Eze requires 4.0 hours of direct labor at the rate of $19.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for August. The company plans to sell 29,000 units of Eze in August. The finished goods inventories on August 1 and August 30 are budgeted to be 510 and 90 units, respectively. Budgeted direct labor costs for August would be:

Gulf Inc. makes and sells a product called a Hydro. One Gydro requires 4.5 kilograms of a raw material. Budgeted production of Hydro for the next five months is as follows: August 23,700 units September 22,400 units October 23,800 units November 25,000 units December 24,700 units The company wants to maintain monthly ending inventories of the raw material equal to 25% of the following month’s production needs. On July 31, this requirement was not met since only 11,900 kilograms of the raw material were on hand. The cost of the raw material is $18 per kilogram. The company wants to prepare a Direct Materials Purchase Budget for the next five months. The total cost of raw material to be purchased in August is:

Union Street Corp. makes and sells only one product called a Cactus. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available:   Monthly Fixed Cost Variable Cost Per Cactus Sold Sales commissions   $ 1.04 Shipping   $ 1.54 Advertising $ 51,400 $ 0.34 Executive salaries $ 61,400   Depreciation on office equipment $ 21,400   Other $ 41,400   All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the company has budgeted to sell 16,400 Cactus products in February, then the total budgeted fixed selling and administrative expenses for February is:

(05.05 LC) How did the Enlightenment help give rise to modern capitalism? (5 points)

(05.01 MC) Use the map below that shows the populations of European countries to answer the following question: © 2012 RokeCreative Commons, Attribution-Share Alike 3.0 Unported Which of the following conclusions is supported by the map? (5 points)

(05.02 MC) Why was the Glorious Revolution in England unusual in comparison to political developments in France, Spain, and Russia? (5 points)

(05.01 MC) Use the graph below and your knowledge of world history to answer the following question: Which of the following inferences is supported by the graph? (5 points)

(05.06 LC) The American Revolution greatly affected France. Which of the following was one of the effects? (5 points)

East Coal Corp has budgeted for the following sales: July $445,200 August $580,200 September $615,100 October $890,100 November $731,000 December $691,000 Sales are collected as follows: 20% in the month of sale; 55% in the month following the sale; and the remaining 25% in the second month following the sale. In East Coal’s budgeted balance sheet at December 31, at what amount will accounts receivable be shown?

(05.05 HC) The painting below, The Adoration of the Magi, was painted by Peter Paul Rubens in the early 17th century. Use this painting to answer the following question: Public Domain What does this painting demonstrate about the Catholic Church’s role in the Enlightenment? (5 points)