14 During September, Woltheel Company produced 12,000 chainsaw blades. The standard quantity of material allowed per unit was 1.5 pounds of steel per blnde at a standard cost of S8 per pound. The actual cost was 57 per pound. The actual pounds of steel that Wolfheel purchased were 19.500 pounds. All materials purchased were used. it of Calculate Wolfheel's materials usage variance for September Select one: a. $12,000 U . b. $12,000 F o c $10,500 U O d $10,500F Kordell Company produces speaker systems for cars. Estimated sales in units) in January are 40,000; in February 37,000; and in March 34,000. Each unit is priced at $60. Kordell wants to have 35% of the following month's sales in ending inventory. That requirement was met on January 1. Each speaker system requires 3 boxes and 15 yards of wire. Boxes cost $4 each and wire is $0.60 per yard. Kordell wants to have 20% of the following month's production needs in ending raw materials inventory. On January 1, Kordell had 24,000 boxes and 100,000 yards of wire in inventory How many units does Kordell expect to produce in February? Select one: O a. 25,700 O b. 30,500 O c. 23,750 O d. 35,950 O e. 25,000