$11.$ The following are budgeted data:

January February March

Sales in units $16,70023,40019,700$

Production in units $19,70020,70019,600$

One pound of material is required for each finished unit. The inventory of materials at the end of

each month should equal $30\%$ of the following month's production needs. Purchases of raw

materials for February would be budgeted to be:

A$.21,030$ pounds

B$.20,470$ pounds

C$.20,370$ pounds

D$.18,330$ pounds

$12.$ Bailey Corporation manufactures orange safety suits for road workers. The following

information relates to the corporation's purchases and use of material for April:

Material purchased $12,000$ yards

Material used in production $10,000$ yards

Standard material allowed for suits produced $10,800$ yards

The company$$s materials price variance for April was $$3,000$ Favorable. Its materials quantity

variance for April was $$5,000$ Favorable. What does the company use as a standard price per

yard of material for its safety suits?

A$.$ $$6\mathrm{.}25$ per yard

B$.$ $$5\mathrm{.}75$ per yard

C$.$ $$6\mathrm{.}50$ per yard

D$.$ $$6\mathrm{.}00$ per yard