Lakemerced Corp. budgeted purchases on account to be $317,000 in March, $374,000 in April, $429,000 in May, and $499,000 in June. Seventy percent of purchases are paid in cash in the month of purchase, the remaining 30% are paid in the following month. What are budgeted cash payments for April

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: