A retail store has completed certain transactions that management believes may have caused current liabilities.Indicate by check mark whether the following items should be classified as current liabilities.Assume a December 31 year-end. 
Definitions:
Budgeted Production
The quantity of products that a company plans to produce over a specific period, as outlined in the budgeting process.
Direct Labor-Hours
The cumulative hours that employees engaged in the production process have worked.
Direct Labor Rate
The cost per hour for direct labor involved in producing goods or services.
Production Budget
An estimate of the total units that must be produced in a given period to meet sales demands and inventory requirements.
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