Asadena candle inc. budgeted production of 780,000 candles for the january. wax is required to produce a candle. assume 12 ounces of wax is required for each candle. the estimated january 1 wax inventory is 17,700 pounds. the desired january 31 wax inventory is 13,800 pounds. if candle wax costs $1.70 per pound, determine the direct materials purchases budget for january. (one pound = 16 ounces.) round all computed answers to the nearest whole number. for those boxes in which you must enter subtracted or negative numbers use a minus sign.

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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: