Management Accounting Problems: Cost of Labour and Cash Accounting

I need help with the following 2 problems...

The following direct labor information pertains to the manufacture of product Glu:

Time required to make one unit 2 direct labor-hours
Number of direct labor workers 50 workers
Number of productive hours per week, per worker 40 hours
Weekly wages per worker $500
Workers' benefits treated as direct labor costs 20% of wages

What is the standard direct labor cost per unit of product Glu?

A) $30
B) $24
C) $15
D) $12

Thirty percent of Sharp Company's sales are for cash and 70% are on account. Sixty percent of the account sales are collected in the month of sale, 25% in the month following sale, and 12% in the second month following sale. The remainder is uncollectible. The following are budgeted sales data for the company:

January February March April
Total sales $50,000 $60,000 $40,000 $30,000

Total cash receipts in April are expected to be:

A) $24,640
B) $35,200
C) $31,560
D) $33,640

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