15. The company has budgeted sales and production over the next quarter as follows: July August September October Sales in units 70,000 84,000 ? ? Production in units 73,500 84,750 86,500 ? The company has 17,500 units of product on hand at the beginning of July. 25% of the next month's sales in units should be on hand at the end of each month. Budgeted sales for October would be: A. 90,000 units. B. 87,000 units. C. 85,000 units. D. 71,000 units. E. None of these. 22. The following data relate to product no.89 of Mansion Corporation: Direct material standard: 5 square feet at $3.40 per square foot Direct material purchased: 33,000 square feet at $3.50 per square foot Direct material used in production: 32,500 square feet Actual units of production: 6,400 units Budgeted units of production: 6,300 units The direct-material quantity variance is: A. $1,750 F. B. $1,750 U. C. $1,700 U. D. $1,700 F. E. $4,160 F