1. Coleman, Inc. anticipates sales of 51,000 units, 49,000 units, and 52,000 units in July, August, and September, respectively. Company policy is to maintain an ending finished-goods inventory equal to 30% of the following month's sales. On the basis of this information, how many units would the company plan to produce in July?

49,600.

Some other amount.

50,400.

49,000.

51,600.

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2. The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 6 hours at $14 per hour Direct labor used in production: 55,000 hours at a cost of $781,000 Manufacturing activity: 9,000 units completed

2.The irect-labor rate variance is:

$10,800F.

$10,800U.

$11,000F.

None of these.

$11,000U.

3.The direct-labor efficiency variance is:

$14,000F.

None of these.

$14,200F.

$14,200U.

$14,000U.