DuraBlend First Aid Started Operations on January 1, 2017 $$\begin{array} { l l } \text { January } & 6,000 \\\text { February } & 8,000 \\\text { March } & 7,000 \\\text { April } & 9,000\end{array}$$

question 40

Multiple Choice

DuraBlend First Aid started operations on January 1, 2017.On that date, the only assets were cash of $13,000, and inventory of $600 consisting of direct materials.The company sells first aid kits for $18 each.Additional information concerning the company's operations follows:
-Variable costs of production are $5 for each kit consisting of direct materials of $2.00, direct labor totaling $1.80, and $1.20 per unit in variable overhead.
-Other expenses include $1 per first aid kit in variable selling expenses, $22,000 per month in fixed production costs, and $14,000 per month in fixed selling and administration costs.
-Sales are collected 40% in the month of sales and 60% in the month after the sale.
-All expenses are paid in the month they are incurred except materials that are paid in the month following purchase.
-The company plans its ending inventory of first aid kits to be 20% of the units to be sold during the next month.Direct material inventory is budgeted to be equal to 10% of the next month's production requirements.
-Sales in units are forecasted as follows:

$$\begin{array} { l l } \text { January } & 6,000 \\\text { February } & 8,000 \\\text { March } & 7,000 \\\text { April } & 9,000\end{array}$$
How much are budgeted cash collections for February?

• A)$57,600
• B)$6,800
• C)$122,400
• D)$133,200

Comprehend the terminologies and root words used in psychopathology.

Recognize the mental disorders associated with an inability to discern reality.

Understand the different types of phobias and their etymology.

Identify specific behavioral disorders and impulse control disorders.

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Definitions:

Persuasive

Designed or intended to convince or influence someone's opinion or behavior through argument, reasoning, or appeal.

Abstract Ideas

are concepts that exist purely in thought, without a physical or concrete existence, emphasizing general qualities over specifics.

Concrete Ideas

Specific, tangible concepts or plans that are clear and straightforward, lacking in abstraction.

Elements of Argument

The fundamental components that make up a logical argument, including claims, evidence, and reasoning.