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The following are the estimated monthly sales and desired ending finished goods inventories for Blushing...

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Accounting

The following are the estimated monthly sales and desired ending finished goods inventories for Blushing Company for the fourth quarter ending December 31, as well as the month immediately before and after:SalesEnding InventorySeptember 30,000 units8,000 unitsOctober40,000 units20% of next months salesNovember50,000 units20% of next months salesDecember60,000 units20% of next months salesJanuary20,000 units10% of next months salesThe unit selling price is $25. Materials cost per unit is $5. Direct labor required per unit is 0.1 hour. The direct labor rate is $20.The multiperiod direct labor cost budget for the fourth quarter should show the total direct labor cost for the quarter to bea.$355,000b.$365,000c.$3,650,000d.$375,000

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